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PeerBasis
Compensation Comparability Determination

North Branch School Inc

Executive Director / CEO

EIN 320013815
VT · NTEE B25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Donna Rutherford, Executive Director / CEO ($48,631) against every comparable organization that fit the selection criteria — 47 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Donna Rutherford — reported title “Board 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

47 organizations qualified on sector, size, and geography 47 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,653 total compensation of comparable organizations → $159,427 $48,631
$17,28110th
$31,52425th
$48,631Median
$68,34275th
$87,13190th
$48,631This org · 49th
p10$17,281
p25$31,524
p50$48,631
p75$68,342
p90$87,131
$48,631

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 VT 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
Mesivta Meromei Tzvi Inc NJ$403,891 President $84,200 $74,690 2024
The Patrick School Inc NJ$403,755 President $45,000 $39,917 2024
Saint Sophia Hellenic Orthodox School UT$411,669 Director $88,059 $89,542 2024
Gold Star Private Academy Inc FL$414,915 Co-founder/i $53,484 $48,631 2025
Fiat Classical Academy Inc IN$418,197 President $68,250 $69,664 2025
Js Bryant School Inc MA$423,940 Director (Thru 10/5/24) $50,000 $44,640 2024
New Song Mission Inc IN$424,399 Executive Director And Sec $42,375 $44,397 2024
Sunshine Alternative Education Cent NY$425,409 Ceo $43,550 $39,098 2024
Banner Learning Corp FL$379,328 President/director $68,604 $64,030 2024
Lotts Creek Community School KY$375,955 President $24,480 $26,902 2023
Yotzer Ohr Lakewood A Nj Nonprofit NJ$444,353 Trustee $24,923 $21,539 2025
Hx Chinese School At Plainsboro NJ$358,021 Trustee $4,000 $3,653 2023
The Joseph School Inc TN$455,433 Executive Director $70,000 $75,262 2023
Kinetic Bridges MO$355,361 Exec Dir Of Education $17,136 $18,032 2024
Heartland High School OH$460,595 Executive Di $40,192 $42,294 2024
Sphinx Academy Inc KY$464,773 Director Of Education $109,230 $113,587 2025
Zion Academy UT$343,350 Teacher $51,391 $53,800 2023
Jewish Teen Learning Connectioninc CT$342,599 Executive Di $84,276 $78,506 2024
Riverside Club For Adventure And Imagination IL$485,273 Executive Director $85,064 $85,540 2023
Texas Spring Corporation TX$486,922 Principal $60,000 $63,908 2022
Saint Andrews Academy Inc KY$321,409 Secretary $31,250 $32,496 2025
The Bridge Avenue School OH$319,490 Teacher $40,365 $41,381 2025
West Logan Christian Academy WV$495,961 Secretary $28,400 $30,551 2024
Unlimited Dreams Christian Learning Center MS$314,000 Administrator/executive Director $33,000 $37,594 2023
Monroe School Inc DC$504,046 President $5,000 $4,672 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default49th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted43rd

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 (Donna Rutherford) 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 47 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,631 is reasonable (approximately the 49th 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.