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PeerBasis
Compensation Comparability Determination

Philadelphia Learning Collaborative

Executive Director / CEO

EIN 851238457
PA · NTEE B99
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Crystal Cubbage, Executive Director / CEO ($133,851) against every comparable organization that fit the selection criteria — 432 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

432 organizations qualified on sector, size, and geography 432 within the band form the benchmarked peer set.

Distribution of comparable compensation

$123 total compensation of comparable organizations → $276,566 $133,851
$13,80810th
$32,98325th
$53,442Median
$76,80075th
$103,17490th
$133,851This org · 96th
p10$13,808
p25$32,983
p50$53,442
p75$76,800
p90$103,174
$133,851

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.

OrganizationStateTotal revenueTotal compSource
Little Hands Preschool IncMD $323,107$77,219 990
App Inventor FoundationCA $324,686$112,567 990
Purposeful Growth Institute IncCT $324,888$45,685 990
Career GirlsCA $321,925$102,804 990
Center For Higher Educational AchievementMI $325,257$74,311 990
Arizona Human Rights FoundationAZ $325,581$146,418 990
Childrens' Disabilities InformationTX $325,779$45,139 990
Sisters Working It OutIL $325,802$62,241 990
PresenceCA $320,913$8,791 990
Tarrant Literacy CoalitionTX $320,903$65,765 990
SynedCA $320,834$33,770 990
Dream Bikes IncWI $320,734$70,657 990
Chattanooga OutreachTN $320,394$51,096 990
Institute For Peaceable Communities IncMA $320,233$11,075 990
South Carolina Restaurant & LodgingSC $326,945$3,061 990
Explorium Denton Childrens MuseumTX $320,020$40,204 990
Building Hope Impact Fund IncDC $327,138$20,535 990
California Community Colleges ChiefCA $327,645$16,194 990
Arvf Corporation The Alicia Rose Victorious FoundationNJ $327,773$72,714 990
Two Bikes ChattanoogaTN $317,905$39,741 990
Lost Women Of Science Initiative IncCA $330,499$42,053 990
The St Sophia SchoolNC $330,637$57,193 990
Parkinson's Resource Organization IncCA $330,835$98,457 990
Chamber Of Commerce - Greater BeloitWI $315,450$81,859 990
Sandy Springs Education Force IncGA $315,023$45,070 990

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 default96th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted97th
All sources (D + E + F), adjusted91st

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 (Crystal Cubbage) 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 432 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $133,851 is reasonable (approximately the 96th 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). 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.