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PeerBasis
Compensation Comparability Determination

Next Generation Academy-salisbury

Executive Director / CEO

EIN 863993122
NC · NTEE O50
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Romar Morris, Executive Director / CEO ($53,237) against every comparable organization that fit the selection criteria — 497 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: Romar Morris — reported title “EXCUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

497 organizations qualified on sector, size, and geography 497 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $201,988 $53,237
$14,19310th
$31,82125th
$56,460Median
$75,24975th
$93,74890th
$53,237This org · 46th
p10$14,193
p25$31,821
p50$56,460
p75$75,249
p90$93,748
$53,237

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
Brausa United Futebol Club Inc MD$335,435 President $77,000 $69,670 2024
Fostering Youth Independence CA$335,766 Treasurer $62,000 $53,344 2023
World Soccer Organization Inc NY$334,856 Director $21,000 $18,365 2024
Spot 31 OK$334,704 Executive Director $53,088 $58,246 2023
East-west Cultural And Educationalcenter Inc MD$336,077 Director $23,560 $21,947 2023
Pelham Together Inc NY$334,542 Executive Dir. $100,000 $87,454 2024
Bj's Heart Inc TN$334,460 Executive Director $36,961 $37,600 2024
Black Men Achieve Of Greater Rochester Inc NY$336,288 Ceo & Program Leader $41,225 $37,118 2023
Gentlemens Quest Of Tampa Inc FL$336,307 Executive Director $40,608 $38,010 2023
Hope Extreme Inc LA$336,340 Director $56,309 $60,008 2024
Birch Creek Service Ranch UT$337,516 Director $57,500 $56,955 2024
Girls On The Run Tri County Sc SC$337,571 Executive Dir. $70,167 $70,845 2024
Prodigy Preparatory PA$337,818 Ceo $70,000 $67,559 2024
Clergy Community Children Youth Coalition WA$332,750 Executive Director $105,652 $94,250 2023
Dreamcatcher Initiative Inc MA$332,636 President/chair $84,316 $73,328 2024
Transformation Life Center TN$332,341 Founder/ceo $55,000 $57,604 2023
Saint Florian Center Inc IN$338,695 Executive Director $51,000 $52,051 2024
Alma Domestic Violence Foundation Inc GA$331,859 Founder Ceo $100,000 $104,293 2022
Little Friends For Peace Inc MD$339,254 Co Director $80,800 $73,108 2024
Kim's Open Door Inc FL$330,616 President $93,500 $87,519 2023
Triumph Seminars Nfp IL$341,417 Chairperson $100,375 $98,325 2023
Levon Ishtoyan Foundation CA$342,158 Treasurer $28,000 $24,091 2023
Peruvian Hearts CO$328,418 Executive Director $65,000 $62,102 2023
East Los Angeles Boys And Girls Club CA$342,376 Executive Director $67,320 $57,921 2023
Adirondack Ski Touring Council Inc NY$342,606 Executive Dir. $80,000 $69,963 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 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 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)44th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted46th

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 (Romar Morris) 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 497 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,237 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 9, 2026.