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PeerBasis
Compensation Comparability Determination

Desert Springs Christian Academy

Executive Director / CEO

EIN 274601373
NM · NTEE B24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Krol, Executive Director / CEO ($21,524) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Krol — reported title “HEADMASTER 7”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,091 total compensation of comparable organizations → $93,468 $21,524
$3,96510th
$14,46325th
$33,184Median
$46,39875th
$58,58690th
$21,524This org · 38th
p10$3,965
p25$14,463
p50$33,184
p75$46,398
p90$58,586
$21,524

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 NM 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
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $19,735 2024
Childrens Cottage CA$212,633 Executive Dir. $65,301 $52,426 2025
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $15,357 2025
Hillside Academy Inc ID$215,043 President $4,899 $4,974 2024
Sunset Sudbury School Inc FL$211,841 President $85,000 $76,206 2024
Play School Inc FL$218,741 Executive Director $47,173 $42,292 2024
Mate School CO$208,359 Chairman/pre $68,333 $62,532 2024
Palmyra Christian Academy MO$206,020 Director $3,550 $3,695 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $1,892 2023
Life Point Christian University Inc AZ$205,771 President $50,400 $46,259 2024
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $37,720 2024
Cornerstone Haiti FL$222,220 President $54,225 $50,051 2023
Mercy Christian Academy LA$204,384 Board Member $32,296 $34,942 2023
Shikabania Corporation CA$224,241 Director $4,809 $4,080 2023
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $28,837 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $17,042 2024
Kardia Classical School WA$196,814 Head Of School $29,358 $24,438 2025
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $31,968 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $25,618 2025
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $10,311 2024
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $5,113 2024
The Lions Tribe Academy IL$233,129 President $19,462 $18,260 2024
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $16,375 2024
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $14,407 2023
Austin Korean School Inc TX$238,795 Principal $2,550 $2,506 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM cost of living and 2025 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 NM 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted38th

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 (Jennifer Krol) 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 68 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,524 is reasonable (approximately the 38th 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.