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PeerBasis
Compensation Comparability Determination

Academy 3a Inc

Executive Director / CEO

EIN 881451427
NJ · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jamie Ciofalo, Executive Director / CEO ($4,950) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,080 total compensation of comparable organizations → $508,305 $4,950
$4,08010th
$12,94325th
$19,185Median
$52,45475th
$118,74490th
$4,950This org · 11th
p10$4,080
p25$12,943
p50$19,185
p75$52,454
p90$118,744
$4,950

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 NJ 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
Inspiring Services Inc GA$46,023 Member $1,328 $1,496 2024
Childrens Literacy Project NC$46,377 Executive Director $18,112 $20,961 2024
Sc Career Kids SC$42,657 Founder $15,000 $17,075 2025
Berkeley Heights Huaxia Chinese School C NJ$49,281 Principal $1,080 $1,080 2024
Illinois Education Association IL$40,330 President $82,125 $93,100 2023
Point Park University Foundation PA$40,063 President (Exited 1/23) $442,037 $508,305 2023
Association Of Two-way And Dual CA$52,172 Executive Dir. $155,000 $149,907 2024
World Trade Center Delaware DE$38,245 President $46,667 $52,690 2023
Aj Center Inc FL$52,350 Vp $12,500 $13,152 2024
Bartlett Education Foundation TN$37,958 Executive Director $18,470 $22,387 2023
Parents Connected CA$37,316 Executive Director $18,000 $17,409 2024
Psychiatric Clinical Faculty Association CA$56,632 Executive Dir. $16,925 $16,369 2024
Community After School Program Inc OK$61,535 Executive Dir. $83,000 $105,388 2023
Philadelphia Children's Foundation PA$62,288 Exec Director $45,000 $51,746 2023
Children's Center For Behavioral IL$62,529 President $12,000 $12,873 2025
Maxmath Tutoring Online A Nj Nonprofit Corporation NJ$65,656 Ceo $5,188 $5,188 2024
Maxmath Tutoring Online Inc Indiana Branch IN$66,114 Ceo $5,200 $6,142 2024
Y On Earth Community CO$66,326 Executive Director $21,800 $23,412 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted11th

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 (Jamie Ciofalo) 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 18 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,950 is reasonable (approximately the 11th 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.