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PeerBasis
Compensation Comparability Determination

Above Par Academy Inc

Executive Director / CEO

EIN 852649408
TX · NTEE K30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emeshako Broussard, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Emeshako Broussard — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$518 total compensation of comparable organizations → $125,933 $4,800
$19,31310th
$38,39025th
$54,717Median
$76,23575th
$90,74990th
$4,800This org · 3rd
p10$19,313
p25$38,390
p50$54,717
p75$76,235
p90$90,749
$4,800

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 TX 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
Dwelling House Of Hope Inc MA$446,937 Executive Director $79,040 $73,102 2023
Dimitri House Inc NY$454,829 Executive Dir. $70,000 $63,234 2024
Murrysville Christian Concern PA$458,493 Key Employee/board Member $65,000 $64,800 2024
Trinity County Food Assistance CA$458,531 Executive Dir. $44,000 $37,982 2024
Knock And Drop Iowa IA$439,073 Executive Di $6,125 $6,903 2023
Harrison Food Bank ME$437,220 Treasurer $52,000 $52,054 2024
Evloves Llc NY$429,917 Executive Director $71,733 $64,800 2024
The Connection Homeless Shelter Inc NE$471,550 Executive Director $57,137 $63,250 2023
Sts Francis And Alphonsus MO$428,064 President $45,422 $48,094 2024
Northeast Florida Builders Association Charitable Foundation FL$427,536 Executive Director $133,500 $125,374 2024
The Harbor Dish Inc FL$425,017 Director $36,663 $34,431 2024
Human Agricultural Cooperative Inc IN$421,173 President $1,000 $1,086 2023
Turnaround Resource Center Inc KY$420,228 Executive Dir. $36,217 $38,898 2024
Common Market Great Lakes Inc IL$480,264 Executive Di $47,429 $46,614 2024
Fork Over Love Inc PA$418,981 Director/ceo $72,000 $71,778 2024
Project Feast WA$481,441 Executive Director $85,413 $78,705 2023
Morrison County Food Shelf MN$412,464 Executive Director $30,188 $29,820 2024
Seton Harvest Inc IN$487,836 Executive Director (Thru 2/24) $32,379 $34,135 2024
Bigger Table IL$411,341 Executive Director $47,917 $47,093 2024
Columbia Farmers Market Inc MO$411,034 Executive Director $60,760 $64,334 2024
Community Green Farms KS$406,662 Executive Director $99,875 $107,865 2024
For The Kids Org UT$493,737 Executive Di $24,750 $25,323 2024
Smart Bellies CO$402,377 Co-founder & $35,192 $34,730 2023
Comidas Consulting Services TX$499,547 Executive Di $52,199 $52,199 2024
Blue Watermelon Project Inc AZ$501,316 Executive Director Since 6-2024 $3,365 $3,235 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted3rd

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 (Emeshako Broussard) 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 93 similarly situated organizations (Same NTEE sector (K30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 3rd 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.