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PeerBasis
Compensation Comparability Determination

Cultivatus Leadership Institute

Executive Director / CEO

EIN 852436495
NC · NTEE B99
FY ending 2023-06-30
June 13, 2026

This analysis benchmarks the total compensation of Eric Freeman, Executive Director / CEO ($32,625) against every comparable organization that fit the selection criteria — 107 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

107 organizations qualified on sector, size, and geography 107 within the band form the benchmarked peer set.

Distribution of comparable compensation

$178 total compensation of comparable organizations → $160,931 $32,625
$6,90810th
$15,82825th
$35,918Median
$61,86875th
$84,14490th
$32,625This org · 46th
p10$6,908
p25$15,828
p50$35,918
p75$61,868
p90$84,144
$32,625

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 NC 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
Southeastern Ct Chinese School CT$135,480 Principal $1,650 $1,416 2025
Isis Hawaii HI$135,730 President $31,400 $27,208 2023
Needs Beyond Medicine UT$135,027 Founder/ceo $37,000 $36,649 2023
The Financial Education And Economic Transformation Center CO$135,000 Executive Director $15,000 $13,920 2023
Greenwood Womens Center SC$136,336 Executive Di $36,625 $35,918 2024
Beyond Diversity Resource Center Inc NJ$136,828 Executive Director $72,000 $62,215 2023
North Texas Capacity Builders TX$133,687 Executive Director $38,500 $36,202 2024
Mathematics Education Collaborative WA$132,569 Ceo $58,000 $47,556 2025
The Harry L Dougherty And Sakae K CA$138,680 Executive Dir. $9,827 $8,212 2023
Zane Access Co GA$130,539 Founder, Chair $44,611 $43,412 2023
Teach For Ethiopia Inc VA$140,294 President $81,166 $75,846 2023
Century Association Archives Foundation NY$140,365 Executive Director $89,395 $75,936 2024
Sachem Professional Development Inc NY$130,134 Tech Director $22,000 $18,206 2025
Cliquepoint Data Foundation OH$141,860 Executive Director $36,750 $36,590 2024
Fiberglass Reinforced Plastics MA$141,886 Executive Director & Presi $65,000 $56,530 2023
Tri-state Area Tuition Mission OH$127,906 President $23,750 $23,647 2024
Beavercreek Freedom Academy OH$144,948 Board Member $15,786 $15,717 2024
Pacific Rim Education Foundation Inc HI$146,806 Director And Secretary $39,463 $33,213 2024
Developing Radio Partners Inc DC$147,429 President & Ceo $70,000 $59,449 2023
San Diego Rhythmic Gymnastics Academy CA$122,800 Head Coach $25,400 $22,097 2022
Quality Texas Foundation TX$121,181 Ceo $84,333 $77,257 2025
Sweet Onion Christian Learning GA$120,925 Executive Di $35,457 $33,514 2024
School For Esoteric Studies Inc NC$150,630 Executive Director $30,090 $29,227 2024
Military Intelligence Corps Association Inc AZ$150,680 Director Of Finance $34,131 $31,768 2023
Hawaii Restaurant Association Educational Foundation HI$150,849 Executive Director $25,885 $21,785 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default46th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted86th

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 (Eric Freeman) 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 13, 2026, comparing compensation against 107 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,625 is reasonable (approximately the 46th 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 13, 2026.