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PeerBasis
Compensation Comparability Determination

Operation Rebirth Inc

Executive Director / CEO

EIN 310918694
OH · NTEE B24Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sam Ronicker, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 115 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sam Ronicker — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

115 organizations qualified on sector, size, and geography 115 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,547 total compensation of comparable organizations → $150,571 $35,000
$16,54610th
$30,35025th
$40,538Median
$52,19975th
$67,92390th
$35,000This org · 37th
p10$16,546
p25$30,350
p50$40,538
p75$52,199
p90$67,923
$35,000

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 OH 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
Cottage Forest School MI$349,440 Head Of School $15,413 $14,213 2025
International School Of Greenville SC$348,825 President $22,800 $21,813 2024
Seton Foundation NH$344,088 Trustee/teacher $42,273 $36,853 2023
Phoenix Learning Academy FL$341,934 Director $23,181 $19,971 2024
Mysa School Inc DC$337,850 President $192,053 $150,571 2025
The Trinity School Of Cartersville Inc GA$368,288 Director $38,000 $34,136 2025
Summit Academy Of Southwest Ohio Inc OH$335,504 Administrator $48,250 $46,866 2024
Sharon School Of Excellence FL$374,801 Ceo $162,332 $143,981 2023
Platt Park Children's Center CO$375,367 Director $58,167 $49,831 2025
Cambria School Of Excellence Inc NY$327,723 Director $24,000 $19,888 2024
Crossroads Christian Academy TN$377,701 Headmaster $15,000 $14,460 2024
Al Judiy Academy CA$377,997 Head Of School $48,127 $38,111 2024
Acorn School Of Charleston SC$378,520 Administrator $90,000 $86,105 2024
Down To Earth Nonprofit OR$326,089 Executive Director $48,583 $41,375 2024
The Grove School AL$380,659 President $58,500 $57,958 2024
Creekside Montessori AZ$382,172 Director $54,519 $49,504 2023
Maranatha Academy Inc WI$323,010 Administratortrustee $32,011 $30,659 2024
Great River Montessori Inc WI$322,872 Secretary Co-founder $55,328 $54,555 2023
Redeemer Classical School Inc IN$382,827 President And Headmaster $53,750 $50,641 2025
Tears Inc OR$382,971 Executive Director $74,725 $63,638 2024
Aurora School VT$322,056 President $38,136 $34,294 2025
Mercy Prepratory Academy TX$319,962 Founder $20,833 $19,676 2023
Abadie Academy Inc FL$386,087 Founder/director $96,000 $85,148 2023
Reach Academy Inc FL$317,631 Director $55,814 $46,845 2025
Excellent Covenant Christian TX$388,738 Secretary/treasurer $31,870 $30,099 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 OH 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 default37th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted37th

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 (Sam Ronicker) 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 115 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 37th 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.