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PeerBasis
Compensation Comparability Determination

Spectrum Education Inc

Executive Director / CEO

EIN 882785444
FL · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Barbara Southwick, Executive Director / CEO ($77,375) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,164 total compensation of comparable organizations → $145,913 $77,375
$14,44110th
$20,50425th
$43,725Median
$66,66375th
$95,66290th
$77,375This org · 85th
p10$14,441
p25$20,504
p50$43,725
p75$66,663
p90$95,662
$77,375

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 FL 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
Stem Xposure FL$211,413 President $23,000 $23,000 2024
Project Rock South Inc FL$214,815 Program Director $46,416 $46,416 2024
Miami Dade Urban Debate League FL$217,220 Program Directo $45,000 $45,000 2024
Doctors Of Academics Learning Academy FL$208,034 Ceo & President $30,186 $30,186 2024
National Bible Bowl FL$218,089 Executive Director $21,538 $22,174 2023
Lighthouse Academies Inc FL$218,951 Ceo $145,913 $145,913 2024
Gethsemane Ranch Inc FL$204,030 Secretary $20,244 $20,244 2024
National Voices For Equality Education And Enlightenment Inc FL$222,277 Executive Director $49,510 $50,972 2023
Grace Education & Business FL$201,797 Director $45,757 $47,109 2023
Seminary For The Third Millennium FL$200,165 President $14,765 $15,201 2023
Peace & Friendship Society Of Central Florida Inc FL$192,244 Director $72,773 $74,923 2023
Housing Leadership Of Palm Beach County FL$244,400 President & Ceo $125,465 $125,465 2024
Keys Learning Center Inc FL$254,113 Executive Director $70,000 $72,068 2023
Lighthouse Christian Homeschool Academy Inc FL$257,479 President $7,802 $7,601 2025
True North Academy Inc FL$274,290 Academy Director $17,261 $16,816 2025
Iaapa Foundation FL$151,115 President And Ceo $41,231 $42,449 2023
The Blink Foundation Inc FL$147,192 President $63,000 $64,861 2023
Micar Christian University Corp FL$279,543 Director $20,000 $20,591 2023
Miami Beach Education Foundation Inc FL$296,822 Former President/ceo $2,164 $2,164 2024
Better Learning Inc FL$314,284 Executive Director $92,350 $92,350 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default85th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted70th

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 (Barbara Southwick) 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 20 similarly situated organizations (Same NTEE sector (B90) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,375 is reasonable (approximately the 85th 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.