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PeerBasis
Compensation Comparability Determination

Ed3 Galaxy

Executive Director / CEO

EIN 881958940
NY · NTEE B30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Peck, Executive Director / CEO ($30,006) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,839 total compensation of comparable organizations → $216,995 $30,006
$12,71110th
$32,21325th
$63,906Median
$112,01475th
$147,75990th
$30,006This org · 22nd
p10$12,711
p25$32,213
p50$63,906
p75$112,014
p90$147,759
$30,006

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 NY 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
Colorado Bioscience Institute CO$266,856 President $9,942 $10,247 2024
Ignite Classical School LA$268,464 Head Of School $4,251 $5,031 2024
Pullman Tech Workshop IL$268,572 Officer $24,333 $25,714 2024
Alliance For Technology Education In TX$271,735 Executive Director $72,047 $79,756 2023
Iron Workers Local 33 Apprentice NY$272,440 Coordinator $88,438 $85,901 2024
Rebound A Building Trades Organization WA$259,519 Executive Dir. $154,773 $153,348 2023
Wellness Council Of Wisconsin Inc WI$279,775 Executive Director $101,900 $114,392 2024
Cocal Gracias AZ$253,446 President And Director $46,548 $48,120 2024
American Organ Academy OH$279,822 Chairman/dir $185,131 $216,995 2023
Cherry Hill Huaxia Chinese School NJ$280,262 Principal $13,680 $13,129 2024
Judge Dinkins Educational Center TN$281,490 President & Ceo $130,000 $146,883 2024
New Horizons Foundation - A Sheet VA$250,660 Director $97,707 $101,407 2024
Association Of Accredited Naturopathic DC$283,366 Executive Director - Non-voting $122,808 $115,840 2024
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $136,544 2023
Insulators Local Union #89 - Jatc Accoun NJ$288,308 Trustee $109,282 $104,880 2024
Ironworkers Local 6 Training Fund NY$292,083 Administrato $12,656 $12,293 2024
Hastings Foundation For MS$240,000 President $62,000 $76,417 2023
The Daruby School MO$235,114 Executive Director $21,000 $23,909 2024
Waterloo Joint Apprenticeship IA$299,592 Training Dir $32,255 $37,963 2024
Simply Circus Corp MA$231,254 General Manager $60,275 $58,221 2024
Latino Learning Center Inc TX$231,223 President & $57,500 $63,652 2023
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $37,052 2023
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $29,516 2024
Destinyworks IN$226,555 Executive Director $150,000 $170,033 2024
Vermont Center For Integrative VT$308,334 Executive Director $40,810 $44,153 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default22nd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted20th

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 Peck) 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 46 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,006 is reasonable (approximately the 22nd 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.