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PeerBasis
Compensation Comparability Determination

Sparkreach Leadership Institute

Executive Director / CEO

EIN 884172630
CA · NTEE B02
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joshua Berger, Executive Director / CEO ($66,583) against every comparable organization that fit the selection criteria — 520 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

520 organizations qualified on sector, size, and geography 520 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $511,027 $66,583
$5,48810th
$14,91925th
$33,698Median
$59,02175th
$88,72890th
$66,583This org · 79th
p10$5,488
p25$14,919
p50$33,698
p75$59,021
p90$88,728
$66,583

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 CA 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
Kanu I Ka Pono Inc HI$100,000 Ceo/chairman $23,650 $23,889 2025
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $83,552 2023
Mscbs Support Corporation NE$99,990 President $6,137 $7,447 2025
Oklahoma Health Sciences Facility OK$100,174 Secretarytreasurer Director $69,412 $88,514 2024
Maxmath Tutoring Online Inc Florida Branch FL$99,657 Executive Director-ceo $1,072 $1,166 2024
Colorado Longitudinal Study CO$100,346 Ceo & Secret $101,061 $112,224 2024
Duranno Father School Usa WA$100,508 President $12,000 $12,442 2024
Arema Educational Foundation MD$99,385 Executive Di $73,040 $79,080 2024
Local Union 45 Ubc&ja NY$99,355 Chairman $10,850 $11,061 2025
Stephen E Pocztowski Memorial IL$100,658 President $73,095 $83,220 2024
Washington County Charitable WI$100,770 Executive Di $78,167 $94,539 2024
Yeshiva Elementary Inc FL$100,796 Vp & Principal $108,750 $121,806 2023
Comprehensive Action Model For NY$99,095 President $11,685 $12,589 2023
Suda E Butler High School KY$100,966 Treasurer $1,800 $2,240 2024
Evolve Mentoring NC$100,977 Executive Director $41,333 $53,007 2022
New Aberdeen College NC$98,710 President $17,224 $20,610 2024
Bangor Area School District PA$101,453 Ex Director $11,528 $13,313 2024
Delta Epsilon Sigma National PA$101,687 Executive Di $7,500 $8,662 2024
Iowa School For The Deaf Foundation IA$98,158 President $28,502 $36,141 2024
Northwest Tennessee TN$101,975 President/ce $56,923 $69,292 2024
Olney Charter High School PA$98,022 Principal $261,991 $311,502 2023
Acmpe Scholarship Fund Inc CO$102,021 President/ceo $66,074 $73,372 2024
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $49,000 2024
Texas Arabic Academy Inc TX$102,125 Ceo $22,000 $25,486 2024
Coptic Educational Foundation CA$102,200 Secretary $2,670 $2,670 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default79th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted62nd

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 (Joshua Berger) 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 520 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,583 is reasonable (approximately the 79th 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.