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PeerBasis
Compensation Comparability Determination

Central Pennsylvania Classical Education Resource Alliance

Executive Director / CEO

EIN 850901675
PA · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Mcgrath, Executive Director / CEO ($5,091) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$14,444 total compensation of comparable organizations → $462,667 $5,091
$22,43210th
$33,48825th
$70,777Median
$81,05575th
$126,34690th
$5,091This org · 0th
p10$22,432
p25$33,488
p50$70,777
p75$81,055
p90$126,346
$5,091

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 PA 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
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $76,266 2024
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $33,488 2023
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $49,578 2024
Philaflam PA$279,981 Ceo $76,700 $81,055 2023
Women In America Inc PA$275,028 Executive Director $170,769 $175,287 2024
Cohesion Network PA$329,671 Executive Dir. $70,659 $72,529 2024
Pennsylvania School Counselors PA$264,222 Executive Di $14,444 $14,444 2025
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $90,328 2024
Mainstay Christian Academy PA$359,646 Board Member $34,116 $34,116 2025
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $462,667 2024
Mastermindz Afterschool Enrichment Program PA$231,851 President $18,602 $19,094 2024
Kdo Academy PA$376,266 Board Member $31,139 $31,139 2025
Americans For The Competitive Enterprise PA$223,171 Secretary & Exec Director $71,924 $73,827 2024
Clearfield Educational Foundation - PA$409,857 President $66,974 $70,777 2023
Mikaylas Voice PA$428,430 Executive Director $93,718 $93,718 2025
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $24,658 2023
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $57,558 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted0th

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 (Michelle Mcgrath) 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 17 similarly situated organizations (Same NTEE sector (B90) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,091 is reasonable (approximately the 0th 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.