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PeerBasis
Compensation Comparability Determination

Northwest Ohio Educational

Executive Director / CEO

EIN 341353718
OH · NTEE B20B
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Roger Minier, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 63 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

63 organizations qualified on sector, size, and geography 63 within the band form the benchmarked peer set.

Distribution of comparable compensation

$711 total compensation of comparable organizations → $104,904 $39,000
$7,57310th
$14,70425th
$29,340Median
$44,07775th
$62,02990th
$39,000This org · 63rd
p10$7,573
p25$14,704
p50$29,340
p75$44,077
p90$62,029
$39,000

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
California Teachers Associations CA$155,506 President $9,400 $7,867 2024
Oak Trails School Inc MI$159,435 President $47,355 $47,370 2024
Virginia Association Of Science VA$164,234 Executive Director $40,000 $37,429 2024
Trinity Learning Center MO$164,589 Director $22,050 $22,633 2024
Xilin North Shore Chinese School IL$148,087 Principal $10,046 $9,572 2024
Asa Christian Academy FL$170,116 Executive Director $42,000 $39,368 2023
Literacy For Kids Inc MI$143,306 Executive Di $65,000 $66,941 2023
King's Christian Academy Inc VA$141,633 Director/teacher $32,185 $29,340 2025
Martin County Education Association FL$140,809 President $87,296 $79,477 2024
The Greenhouse Schoolinc MA$173,484 Executive Di $6,300 $5,649 2023
Frederick East Classical Inc MD$137,570 Executive Director $15,416 $14,380 2023
Long Island Traditions Inc NY$179,816 Executive Director $44,923 $39,341 2024
Friendship Christian School Inc KY$132,251 Vice President $12,506 $12,686 2025
Scientiae Inc FL$182,457 President $781 $711 2024
Bluestem Montessori Elementary NE$183,841 Executive Di $44,862 $45,557 2025
Clearview Sudbury School TX$184,001 President $11,475 $11,453 2023
Growing In Grace Preparatory School Inc FL$184,084 President $28,858 $26,273 2024
Living Way Academy Inc GA$128,253 President $11,200 $10,913 2024
Mount Hope Christian Academy Inc VA$186,637 Academy Director $32,231 $30,160 2024
Family Learning Institute MI$126,662 Executive Di $51,830 $53,378 2023
Abbie S New School Inc PR$124,643 Executive Director $7,096 $7,499 2023
Hope Academy For Dyslexia TX$123,120 Director $24,211 $23,471 2024
Carden Educational Foundation FL$191,520 President & Treasurer $97,195 $91,102 2023
Heritage Christian Academy TN$195,767 President $15,000 $15,280 2024
Trinity Classical Christian Academy WA$116,920 Director $31,847 $27,633 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted62nd

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 (Roger Minier) 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 63 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 63rd 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.