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PeerBasis
Compensation Comparability Determination

Five Points Academy

Executive Director / CEO

EIN 933835911
CO · NTEE B20
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Diego Martinez, Executive Director / CEO ($8,072) against every comparable organization that fit the selection criteria — 242 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Diego Martinez — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

242 organizations qualified on sector, size, and geography 242 within the band form the benchmarked peer set.

Distribution of comparable compensation

$164 total compensation of comparable organizations → $168,985 $8,072
$8,91410th
$22,08225th
$40,866Median
$67,14675th
$90,09190th
$8,072This org · 9th
p10$8,914
p25$22,082
p50$40,866
p75$67,146
p90$90,091
$8,072

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 CO 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
Educational Solutions For Children Inc DC$323,995 Executive Director $72,900 $66,715 2024
St George Classical Academy Inc MA$323,310 Head Of School $17,308 $16,220 2024
Apt Academy OR$323,249 Treasurer $14,200 $13,398 2025
Providence Christian Academy PA$321,286 President $44,100 $44,682 2025
Grace Collaborative Incorporated NY$328,833 President And Ceo $2,900 $2,662 2025
Grande Ronde Academy OR$328,874 Principal $32,218 $31,203 2024
Michelle Davis TX$320,000 Ceo $25,421 $27,303 2023
Nci Community Fund Inc TX$329,491 President $16,924 $18,177 2023
Community Resources Inc CO$319,295 Executive Direcotr $88,248 $85,973 2025
Teach Our Children Fund Inc IN$319,004 Executive Di $60,296 $64,603 2025
River Of Life School MI$318,788 Principal $105,400 $113,456 2024
Parker Jordan Christian Academy NY$330,984 Executive Director $55,000 $50,495 2025
Cohutta Arrows Kingdom Academy GA$317,459 President $19,167 $20,099 2024
Chapin Academy SC$331,736 Administrator $34,648 $38,809 2023
La Salle Community Center CA$331,750 Ceo $16,200 $14,589 2024
Stanza Education Corporation CA$332,157 Ceo $1,800 $1,621 2024
Aukela Unique & Distinguished Scholars Inc FL$332,373 Rodriguez $27,739 $26,476 2025
Ka Hale O Na Keiki Inc HI$333,803 Executive Di $100,496 $96,605 2023
Atlanta Young Singers Of Callanwolde In GA$313,868 Executive Director $50,667 $53,130 2024
Advance Learning Academy GA$313,808 Pres/adminis $23,773 $25,665 2023
Crescent Academy CA$335,567 President & Ceo $107,000 $99,203 2023
The Lab School Of Memphis Inc TN$336,399 Executive Director $12,017 $13,173 2024
Alpine Valley School CO$311,837 Director $74,603 $74,603 2024
Austin Christian Vocational Academy Inc FL$337,515 Officer $50,000 $50,433 2023
St Louis Modern Chinese School MO$337,557 Chairman $756 $859 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default9th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted9th

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 (Diego Martinez) 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 242 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,072 is reasonable (approximately the 9th 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.