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PeerBasis
Compensation Comparability Determination

Breakthrough Charter School

Executive Director / CEO

EIN 851052118
AL · NTEE B29
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Darren Ramalho, Executive Director / CEO ($75,434) against every comparable organization that fit the selection criteria — 515 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Darren Ramalho — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

515 organizations qualified on sector, size, and geography 515 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $309,577 $75,434
$58,74910th
$99,67925th
$127,028Median
$155,17375th
$185,20990th
$75,434This org · 13th
p10$58,749
p25$99,679
p50$127,028
p75$155,173
p90$185,209
$75,434

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 AL 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
Village Charter Academy CA$6,570,485 Director Of Instruction $184,028 $147,092 2024
Bayou Community Academy Inc LA$6,554,845 Director $142,267 $149,289 2023
Greer Middle College Charter High School SC$6,645,601 Principal/ Executive Director $120,000 $119,302 2023
Catalyst Academy Charter School PA$6,655,667 Founder & Ceo $152,120 $140,418 2024
Rosefield Charter Elementary School AZ$6,661,223 Principal $141,186 $129,397 2023
🔒 510 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL cost of living and 2024 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 AL 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 default13th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted10th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 515-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.