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PeerBasis
Compensation Comparability Determination

Clearfield Educational Foundation -

Executive Director / CEO

EIN 863502029
PA · NTEE B90
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Guy A Graham, Executive Director / CEO ($66,974) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Guy A Graham — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,817 total compensation of comparable organizations → $437,809 $66,974
$29,46610th
$36,86925th
$55,205Median
$76,70075th
$162,04790th
$66,974This org · 62nd
p10$29,466
p25$36,869
p50$55,205
p75$76,700
p90$162,047
$66,974

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Mikaylas Voice PA$428,430 Executive Director $93,718 $88,683 2025
Books In Homes Usa Inc PA$442,791 Board Chair $23,333 $23,333 2023
Kdo Academy PA$376,266 Board Member $31,139 $29,466 2025
Health & Technology Training Institute PA$444,050 Executive Director (P) $56,074 $54,465 2024
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $437,809 2024
Mt Gilead Camp And PA$459,399 Executive Di $60,000 $58,279 2024
Mainstay Christian Academy PA$359,646 Board Member $34,116 $32,283 2025
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $85,475 2024
Cohesion Network PA$329,671 Executive Dir. $70,659 $68,632 2024
National Character Education Foundation PA$315,250 Executive Dir. $48,300 $46,914 2024
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $31,689 2023
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $72,168 2024
Ncase PA$515,815 Assoc. Dir. $58,546 $58,546 2023
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $4,817 2025
Threefold Education Association PA$530,056 Cfo/coo Secretary $48,927 $46,298 2025
Philaflam PA$279,981 Ceo $76,700 $76,700 2023
Women In America Inc PA$275,028 Executive Director $170,769 $165,870 2024
Philadelphia Area Center For History Of PA$553,338 President $162,047 $162,047 2023
Artwell Collaborative Inc PA$561,550 Executive Director (Eff 9/22) $36,869 $36,869 2023
The Pogil Project PA$613,859 Secretary $48,830 $47,429 2024
Piercing Word Inc PA$614,060 Directorpresident $55,205 $55,205 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted57th

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 (Guy A Graham) 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 21 similarly situated organizations (Same NTEE sector (B90) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,974 is reasonable (approximately the 62nd 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.