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PeerBasis
Compensation Comparability Determination

Everlasting Education Inc

Executive Director / CEO

EIN 853083094
CA · NTEE B90
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Galano, Executive Director / CEO ($75,273) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $190,067 $75,273
$24,09610th
$40,53325th
$66,536Median
$94,08475th
$129,29790th
$75,273This org · 57th
p10$24,096
p25$40,533
p50$66,536
p75$94,084
p90$129,297
$75,273

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Joseph And Edna Josephson Inst Of EthicsCA $374,983$129,226 990
California Victor UniversityCA $372,829$24,000 990
One Spark Foundation IncCA $385,208$46,129 990
Multinational Exchange For Sustainable ACA $386,952$84,538 990
Mindcatcher EducationCA $365,704$138,020 990
Bay Area Teacher Training InstituteCA $390,714$7,899 990
Mentor Tutor ConnectionCA $392,348$39,568 990
Apples To Zucchini Cooking SchoolCA $358,656$25,040 990
Yes We Can World FoundationCA $357,183$45,000 990
Homeownership OcCA $398,009$94,060 990
La Biotech CenterCA $400,879$66,667 990
Fred T Korematsu InstituteCA $402,608$92,083 990
California Foundation For HistoryCA $405,028$60,851 990
Glaucoma Research And Education GroupCA $348,575$40,000 990
Community Alliance For LearningCA $345,986$55,633 990
Lead CaliforniaCA $339,024$190,067 990
Center For Mathematics And Teaching IncCA $335,180$89,279 990
Woven Learning And TechnologyCA $418,850$94,500 990
Magnolia Global Academy For LeadersCA $420,262$76,315 990
Yours HumanlyCA $330,099$72,000 990
Southern California Soaring AcademyincCA $428,796$61,772 990
Marshmallow MindsCA $324,319$66,405 990
Blockchain Acceleration FoundationCA $318,194$53,162 990
Afghan-american Community OrganizationCA $306,716$94,092 990
The Nctu FoundationCA $305,834$1,500 990

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 CA 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted50th

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 (Michael Galano) 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 54 similarly situated organizations (Same NTEE sector (B90) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,273 is reasonable (approximately the 57th 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.