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PeerBasis
Compensation Comparability Determination

Heritage Christian School

Executive Director / CEO

EIN 020447031
NH · NTEE B24Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Jill Miller Thorn Ex-officio, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jill Miller Thorn Ex-officio — reported title “BOARD MEMBER/PRINCIPAL”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,827 total compensation of comparable organizations → $177,815 $30,000
$25,38410th
$36,47325th
$48,931Median
$62,51475th
$81,78190th
$30,000This org · 14th
p10$25,384
p25$36,473
p50$48,931
p75$62,514
p90$81,781
$30,000

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 NH 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
Vardaman Street Christian Academy Inc MS$428,231 Secretary/treasurer $22,450 $26,380 2025
Brookeside Montessori PA$427,878 Head Of Scho $56,647 $59,602 2025
Up Christian Academy Inc WI$429,619 Administrator $15,000 $16,966 2024
Fayette Street Educational Foundation NM$432,037 President $37,400 $44,852 2023
Phoenix Academic Center Inc OK$432,153 Head Administrator $65,660 $78,301 2024
Gainesville Georgia Homeschool GA$432,378 Frmr Mbr; Cr $1,800 $1,960 2024
The New School Of Syracuse NY$432,680 Director $51,500 $49,101 2025
Secret Garden Montessori NJ$423,643 Head Of School $53,821 $52,042 2024
Highlands Latin School Inc FL$423,358 President $33,333 $34,915 2023
The Academy For Children Inc NJ$434,561 President $100,008 $96,702 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $36,156 2024
Brighton Academy OR$435,945 Chairman/pre $38,900 $39,123 2024
Belle Creek Education Center CO$421,210 Executive Director $47,077 $48,888 2024
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $54,934 2023
Evergreen Garden School WA$437,214 Director $55,725 $55,628 2023
Atx Kids Club TX$438,372 Executive Dir. $87,717 $95,027 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $36,137 2023
Dalton Learning Academy Inc FL$439,244 President $80,250 $81,646 2024
Grassroots Free School System Inc FL$413,396 School Director $41,600 $42,323 2024
Realms Of Inquiry UT$448,232 Executive Di $54,021 $59,878 2024
Simba Educational Ministries SD$407,286 President $8,400 $10,336 2023
Woodland Community School Inc NH$404,065 Executive Dir. $67,691 $65,946 2025
Mighty Oaks Enrichment Center KS$454,779 President $25,000 $29,250 2024
Fhl Academy Inc MN$457,508 President $32,048 $34,295 2024
The Masters Study Inc IN$457,523 Director $1,600 $1,827 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (Jill Miller Thorn Ex-officio) 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 127 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 14th 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.