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PeerBasis
Compensation Comparability Determination

Covenant Grace Christian Academy Inc

Executive Director / CEO

EIN 275271849
LA · NTEE B20
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Marla Pennick, Executive Director / CEO ($32,000) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$147 total compensation of comparable organizations → $163,301 $32,000
$8,66310th
$27,52225th
$46,591Median
$69,22675th
$86,04390th
$32,000This org · 28th
p10$8,663
p25$27,522
p50$46,591
p75$69,226
p90$86,043
$32,000

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 LA 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
Sunrise Montessori School Inc MA$492,126 Head Of Scho $80,120 $69,097 2023
Hopi School Inc AZ$492,215 Facilitator $55,000 $49,307 2024
Next Generation Academics Inc FL$493,292 Director $34,878 $31,445 2023
New Mexico Society Of Cpas NM$493,310 President $99,318 $99,578 2024
Urban Village Montessori Inc MA$489,946 President $91,069 $74,320 2025
Mental Fitness 21st Century Learning Inc GA$494,115 Exective Director $48,850 $47,140 2023
Mr Dad Fathers Club IL$495,372 President & $40,000 $36,657 2024
Fort Dodge Community School District Foundation IA$487,946 Director $86,250 $90,634 2023
Trinity Academy Inc TN$487,742 Head Of School $52,000 $49,639 2025
East Orchard Christian Academy Inc IL$487,462 Secretary/di $17,000 $15,178 2025
Nevada R-5 School District Public MO$496,775 Executive Di $8,780 $8,668 2024
Faith Christian School And Institute PA$486,139 President $28,778 $27,542 2023
Sapphire Early Learning Center MT$497,778 Director $46,878 $47,104 2024
Waldessori Schoolhouse TX$484,528 Board President $13,573 $12,656 2024
Tyger River Childrens Center Inc SC$499,127 Director $58,307 $58,378 2023
University Montessori School LA$484,030 Chairman $31,990 $33,806 2023
Green Mountain Montessori School VT$482,315 President $80,077 $77,353 2023
Whispering Pines Christian School CA$501,439 Secretary $9,000 $7,458 2023
Pinnacle Christian School TX$481,840 Head Of School $43,654 $40,706 2024
Chesterton Academy Of St Philip Neri MO$502,211 Executive Director $69,430 $68,550 2024
Gateways Academy Inc MA$504,438 President $43,000 $35,091 2025
Nashoba Montessori School Inc MA$504,671 President $125,000 $104,709 2024
Classical Studies Institute Of Louisville Inc KY$505,330 Head Of School (Beg. 9.10.2022)non Voting Director $59,807 $61,667 2023
Horizons Academy Of Maui Inc HI$506,211 Operations D $89,848 $74,986 2024
Peak Potential MT$506,266 Executive Director $34,000 $35,173 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default28th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted27th

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 (Marla Pennick) 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 10, 2026, comparing compensation against 288 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,000 is reasonable (approximately the 28th 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 10, 2026.