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PeerBasis
Compensation Comparability Determination

Brainerd Baptist School

Executive Director / CEO

EIN 274647483
TN · NTEE B24
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sean Corcoran, Executive Director / CEO ($223,111) against every comparable organization that fit the selection criteria — 253 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Sean Corcoran — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

253 organizations qualified on sector, size, and geography 253 within the band form the benchmarked peer set.

Distribution of comparable compensation

$625 total compensation of comparable organizations → $425,086 $223,111
$58,46310th
$95,66125th
$124,203Median
$168,80875th
$218,22990th
$223,111This org · 92nd
p10$58,463
p25$95,661
p50$124,203
p75$168,808
p90$218,229
$223,111

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 TN 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
Horizons K-8 School Inc CO$5,206,733 Teacher $45,621 $43,979 2023
Advent Episcopal Day School Inc AL$5,204,144 Head Of School $206,430 $212,164 2025
Oklahoma Christian Academy Inc OK$5,199,210 President $110,913 $122,785 2023
Baker Demonstration School Inc IL$5,235,100 Interim Head Of School $122,668 $117,766 2024
Waldorf School Association Of Mich MI$5,237,837 Trustee/teac $86,861 $87,550 2024
🔒 248 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default92nd
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted91st

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 253-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.