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PeerBasis
Compensation Comparability Determination

The Finneytown Schools Educational

Executive Director / CEO

EIN 311195624
OH · NTEE B11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Steel, Executive Director / CEO ($42,881) against every comparable organization that fit the selection criteria — 140 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael Steel — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

140 organizations qualified on sector, size, and geography 140 within the band form the benchmarked peer set.

Distribution of comparable compensation

$631 total compensation of comparable organizations → $503,874 $42,881
$5,60610th
$16,33625th
$34,567Median
$62,17575th
$89,91290th
$42,881This org · 60th
p10$5,606
p25$16,336
p50$34,567
p75$62,175
p90$89,912
$42,881

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
Galion City Schools Boosters Club OH$290,242 Vice President $2,400 $2,338 2025
Community Home-school Coop WA$290,070 Director $10,450 $9,095 2023
Rudolph And Florence Nadbath CA$289,684 Trustee $25,815 $21,046 2024
The Buffalo And Western New York Soccer Boosters NY$293,393 Manetta $4,000 $3,413 2024
Machik Corp DC$293,539 President/ Treasurer $69,900 $57,914 2024
Bismarck Library Foundation Inc ND$293,692 Exec Dir-pri $16,013 $17,081 2023
Chambersburg Area School District PA$288,431 Executive Director $7,798 $7,559 2023
Boys Hope Girls Hope Academy Program OH$286,526 Exec.dir.(until 4/16/22) $22,806 $23,480 2023
Fund For Ucap RI$285,112 President $28,872 $26,911 2023
John De La Howe School Foundation SC$298,005 Executive Di $111,330 $109,658 2024
Morris County Secondary School Athletic NJ$298,660 President $2,950 $2,423 2025
Foundation For Science And Mathematics LA$284,210 Executive Director $51,875 $55,524 2023
Northeast Kids Count Inc NY$298,809 Managing Director $67,351 $57,461 2024
Hampton Educational Foundation VA$301,484 Executive Director $19,470 $17,749 2024
Lau Health Foundation Inc NY$280,828 Former President $348,130 $297,011 2024
Literacy Volunteers Of Bangor ME$280,275 Executive Dir. $50,875 $48,098 2024
Ppsel Building Corporation CO$302,943 Executive Director $38,592 $34,038 2025
Classical High School Alumni Association RI$303,785 Executive Director $46,667 $43,496 2023
Bloomfield Educational Foundation NJ$278,316 Executive Di $32,760 $26,904 2025
The Columbia Education Foundation PA$278,150 Treasurer $6,000 $5,649 2024
Cocodrilo Development Corporation NY$277,881 Ceo $236,798 $196,819 2025
Wheaton Academy Institute IL$277,752 Executive Director Wai $38,341 $35,589 2024
Explore Facilities Group NM$306,625 Chair $30,923 $32,329 2023
Cal State University Fullerton CA$307,284 Director $56,403 $47,342 2023
Love 4 One Another Charities MN$275,303 Executive Director $81,250 $78,039 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted35th

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 (Michael Steel) 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 140 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,881 is reasonable (approximately the 60th 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.