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PeerBasis
Compensation Comparability Determination

Unlimited Dreams Christian Learning Center

Executive Director / CEO

EIN 850653994
MS · NTEE B25
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Cooley, Executive Director / CEO ($33,000) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amanda Cooley — reported title “Administrator/Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,207 total compensation of comparable organizations → $100,599 $33,000
$15,98210th
$27,29725th
$42,688Median
$59,97775th
$79,22090th
$33,000This org · 28th
p10$15,982
p25$27,297
p50$42,688
p75$59,977
p90$79,220
$33,000

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MS cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
The Bridge Avenue School OH$319,490 Teacher $40,365 $36,324 2025
Commonwealth Christian Academy Inc VA$308,169 President $19,000 $15,999 2024
Saint Andrews Academy Inc KY$321,409 Secretary $31,250 $28,525 2025
Be Academy Of Steam TN$305,946 Principal $65,000 $59,586 2024
Questa Middle School Inc FL$296,242 President $66,078 $54,136 2024
Oldham County Athletic Boosters Inc KY$295,877 Treasurer $4,800 $4,497 2024
Career Tech High School OR$287,163 Executive Director $25,012 $20,855 2023
Jewish Teen Learning Connectioninc CT$342,599 Executive Di $84,276 $68,912 2024
Zion Academy UT$343,350 Teacher $51,391 $47,226 2023
Concordia Academy-wichita KS$283,423 Headmaster $90,000 $84,795 2024
Doing Art Together Inc NY$279,391 Creative Director $61,200 $49,654 2023
Pleasant Ridge Christian Academy Inc FL$273,043 Director Of Operations $17,308 $14,180 2024
Kinetic Bridges MO$355,361 Exec Dir Of Education $17,136 $15,828 2024
Rural Education And Workforce Alliance KS$270,521 Member $103,710 $100,599 2023
Hx Chinese School At Plainsboro NJ$358,021 Trustee $4,000 $3,207 2023
Insight Colearning Center NC$268,088 Executive Director $60,000 $55,664 2023
Dietrich Bonhoeffer Academy Inc TX$265,390 Head Of School $86,592 $73,594 2025
East Burke School Inc VT$264,402 Co Head Of School $62,001 $54,424 2024
Global Recovery Initiatives Foundation MD$254,208 Director $120,000 $97,841 2024
Lotts Creek Community School KY$375,955 President $24,480 $23,614 2023
St John Bosco Association OK$250,093 Director $36,000 $33,680 2025
Banner Learning Corp FL$379,328 President/director $68,604 $56,206 2024
Chesterton Academy Of The FL$237,751 Board Member $22,500 $18,433 2024
Living Oaks Academy SC$237,089 Chairman $21,250 $19,333 2024
College Access Navigators Inc CO$236,191 Executive Director $60,000 $50,175 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MS cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted25th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Amanda Cooley) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 40 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,000 is reasonable (approximately the 28th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.