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PeerBasis
Compensation Comparability Determination

Saint Francis Montessori Christian

Executive Director / CEO

EIN 261569965
TX · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marisol Acosta, Executive Director / CEO ($39,900) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marisol Acosta — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,375 total compensation of comparable organizations → $102,075 $39,900
$9,47010th
$16,46225th
$36,000Median
$47,07875th
$76,79790th
$39,900This org · 58th
p10$9,470
p25$16,462
p50$36,000
p75$47,078
p90$76,797
$39,900

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 TX 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
Austin Japanese School Inc TX$290,647 Administration $7,570 $7,375 2025
Michelle Davis TX$320,000 Ceo $25,421 $26,172 2023
Nci Community Fund Inc TX$329,491 President $16,924 $17,424 2023
Deep Waters Academy TX$265,042 President $15,490 $15,091 2025
Central Texas Education Center TX$264,163 President $41,266 $41,266 2024
Veritas Montessori Academy TX$259,856 Director $15,500 $15,500 2024
Journey School Of Houston TX$350,685 Clinical Director Vice Chair $44,155 $44,155 2024
King's Academy TX$360,086 Head Of School $99,146 $102,075 2023
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $74,897 2025
Christian Cottage Prep TX$239,363 Head Of School $42,600 $42,600 2024
Potters Hand Christian School TX$233,592 Administrator $9,433 $9,712 2023
The Helping House TX$370,185 Teacher/director $73,327 $75,493 2023
Noggin Educational Foundation TX$221,391 President $50,000 $50,000 2024
Dominion Equippers Inc TX$386,263 Pres $8,500 $8,500 2024
Scholaris Academy Inc TX$212,934 President $19,878 $20,465 2023
The Little Montessori School TX$206,702 Director $38,305 $38,305 2024
Destiny Christian Academy TX$416,116 Principal $36,000 $36,000 2024
Tyler Ind School District Foundation TX$422,347 Executive Director $82,014 $82,014 2024
Yucca Blossom Montessori TX$448,028 President $31,154 $32,074 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted53rd

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 (Marisol Acosta) 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 19 similarly situated organizations (Same NTEE sector (B20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,900 is reasonable (approximately the 58th 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.