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PeerBasis
Compensation Comparability Determination

Empigo Academy Inc

Executive Director / CEO

EIN 932863561
IA · NTEE B25
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Victoria Knight, Executive Director / CEO ($21,900) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Victoria Knight — reported title “DEAN OF STUDENTS”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,561 total compensation of comparable organizations → $108,137 $21,900
$11,01410th
$17,52925th
$35,887Median
$57,70275th
$94,79590th
$21,900This org · 41st
p10$11,014
p25$17,529
p50$35,887
p75$57,702
p90$94,795
$21,900

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 IA 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
The Bearcamp Center For Sustainable Community NH$190,952 Executive Director $35,000 $31,191 2023
Victory High School NH$191,837 Treasurer $23,100 $19,480 2025
Academy Funding Of Bastrop TX$165,463 President $18,000 $16,879 2024
La Luz Education CO$201,513 President $60,002 $53,937 2024
Overseas United Education Foundation Inc NH$161,250 Principal $15,000 $13,368 2023
Indus Center For Academic Excellence MI$206,258 Director $99,769 $96,538 2024
Valor Christian High School In ID$152,564 Secretary $10,782 $10,752 2024
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $37,682 2024
Eastern Washington Interscholastic WA$146,001 District Dir $43,500 $35,569 2025
Marie A Mansbach Memorial Student VA$134,015 Secretary $5,470 $4,951 2024
Alabama Association Of Secondary AL$234,666 Asst. Ex Dir $53,039 $55,303 2023
College Access Navigators Inc CO$236,191 Executive Director $60,000 $53,935 2024
Living Oaks Academy SC$237,089 Chairman $21,250 $20,782 2024
Chesterton Academy Of The FL$237,751 Board Member $22,500 $19,815 2024
Meira Academy CA$126,795 Director $4,400 $3,561 2024
St John Bosco Association OK$250,093 Director $36,000 $36,204 2025
Global Recovery Initiatives Foundation MD$254,208 Director $120,000 $105,173 2024
East Burke School Inc VT$264,402 Co Head Of School $62,001 $58,502 2024
Dietrich Bonhoeffer Academy Inc TX$265,390 Head Of School $86,592 $79,109 2025
Insight Colearning Center NC$268,088 Executive Director $60,000 $59,836 2023
Rural Education And Workforce Alliance KS$270,521 Member $103,710 $108,137 2023
Pleasant Ridge Christian Academy Inc FL$273,043 Director Of Operations $17,308 $15,243 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2025 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 IA 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 default41st
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted36th

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 (Victoria Knight) 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 22 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,900 is reasonable (approximately the 41st 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.