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PeerBasis
Compensation Comparability Determination

Tgs Foundation

Executive Director / CEO

EIN 934514691
ME · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jayci Eaton, Executive Director / CEO ($21,600) against every comparable organization that fit the selection criteria — 259 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: Jayci Eaton — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

259 organizations qualified on sector, size, and geography 259 within the band form the benchmarked peer set.

Distribution of comparable compensation

$157 total compensation of comparable organizations → $174,947 $21,600
$8,84910th
$24,81425th
$42,662Median
$69,55375th
$90,44390th
$21,600This org · 22nd
p10$8,849
p25$24,814
p50$42,662
p75$69,553
p90$90,443
$21,600

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 ME 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
Matthew House Az Inc AZ$402,796 Executive Director $27,750 $27,440 2023
Friends Of Forensics CA$405,788 Executive Director $5,000 $4,312 2024
International School Of Djibouti MN$401,059 Board Member $6,189 $5,949 2025
Friends-montessori School NC$400,557 Director $59,229 $59,542 2025
Cambridge Math Circle Inc MA$399,548 President, Executive Director $122,917 $110,307 2024
Coeur Academy MO$399,150 Director Of Education $83,598 $86,145 2025
Maidee Smith Early Care & Learning GA$409,707 Center Direc $29,299 $29,420 2024
World Language Initiative Mt MT$397,765 Executive Dir. $70,000 $73,413 2025
Chesterton Academy Of St James CA$397,328 Member $108,428 $96,264 2023
Italian School Nj Inc NJ$410,774 President $50,700 $44,041 2025
Arrow Preparatory Academy WA$396,196 Secretary $1,840 $1,693 2023
Highland Free Charter School AZ$411,854 President & Ceo $67,542 $63,198 2025
The Cross Christian Academy Inc DE$412,624 President $28,800 $28,162 2024
The Kineo School WA$394,154 President & Teacher $56,250 $50,294 2024
Metropolitan Detroit Bureau Of School Studiesinc MI$414,021 Executive Director $138,900 $139,486 2025
Destiny Christian Academy TX$416,116 Principal $36,000 $35,963 2024
Lag Academy MS$391,574 Director $45,923 $51,078 2024
Communities In Schools Of NC$416,635 President And Ceo $10,990 $11,340 2024
Team Steam Nation Inc AZ$390,250 Chief Executive $63,000 $60,507 2024
World Builders Academy MO$417,807 President $14,583 $15,881 2023
Ivy League Christian Academy VA$387,935 Chairman $40,600 $40,305 2023
Livingston Huaxia Chinese School NJ$387,855 Principal $9,737 $8,939 2023
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $44,314 2023
Urban Christian Academy IL$420,892 Executive Di $12,000 $12,129 2023
Dominion Equippers Inc TX$386,263 Pres $8,500 $8,491 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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)23rd
Reportable pay only (column D), adjusted23rd
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 (Jayci Eaton) 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 259 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,600 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.