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PeerBasis
Compensation Comparability Determination

Commonwealth Christian Academy Inc

Executive Director / CEO

EIN 204368627
VA · NTEE B250
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Michael D Mcclary, Executive Director / CEO ($19,000) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,808 total compensation of comparable organizations → $119,467 $19,000
$21,27210th
$33,26725th
$46,534Median
$66,42775th
$88,58790th
$19,000This org · 10th
p10$21,272
p25$33,267
p50$46,534
p75$66,427
p90$88,587
$19,000

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 VA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Be Academy Of SteamTN $305,946$32,659 990
Unlimited Dreams Christian Learning CenterMS $314,000$39,190 990
The Bridge Avenue SchoolOH $319,490$43,138 990
Questa Middle School IncFL $296,242$64,290 990
Oldham County Athletic Boosters IncKY $295,877$5,341 990
Saint Andrews Academy IncKY $321,409$33,875 990
Career Tech High SchoolOR $287,163$24,767 990
Concordia Academy-wichitaKS $283,423$100,700 990
Doing Art Together IncNY $279,391$58,968 990
Jewish Teen Learning ConnectionincCT $342,599$81,838 990
Pleasant Ridge Christian Academy IncFL $273,043$16,840 990
Zion AcademyUT $343,350$56,084 990
Rural Education And Workforce AllianceKS $270,521$119,467 990
Insight Colearning CenterNC $268,088$66,105 990
Dietrich Bonhoeffer Academy IncTX $265,390$87,398 990
East Burke School IncVT $264,402$64,633 990
Kinetic BridgesMO $355,361$18,797 990
Hx Chinese School At PlainsboroNJ $358,021$3,808 990
Global Recovery Initiatives FoundationMD $254,208$116,192 990
St John Bosco AssociationOK $250,093$39,997 990
Lotts Creek Community SchoolKY $375,955$28,044 990
Chesterton Academy Of TheFL $237,751$21,891 990
Living Oaks AcademySC $237,089$22,960 990
Banner Learning CorpFL $379,328$66,748 990
College Access Navigators IncCO $236,191$59,586 990

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 VA 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 default10th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted10th

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 (Dr Michael D Mcclary) 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 39 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,000 is reasonable (approximately the 10th 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). 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.