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PeerBasis
Compensation Comparability Determination

Bartholomew Consolidated School

Executive Director / CEO

EIN 356041222
IN · NTEE B11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Cunningham, Executive Director / CEO ($35,000) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$616 total compensation of comparable organizations → $491,550 $35,000
$5,63610th
$16,66425th
$39,195Median
$65,39075th
$97,99190th
$35,000This org · 48th
p10$5,636
p25$16,664
p50$39,195
p75$65,390
p90$97,991
$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 IN 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
Keya Foundation Llc SD$390,425 Director $57,202 $58,147 2024
Northeast Arkansas Charitable Foundation Inc AR$389,317 2901 Doyle, Newport Ar 72112 $5,400 $5,591 2024
Global Risk Management Institute NY$388,639 President $76,312 $65,390 2023
Village Association OR$386,169 Board Member $720 $616 2024
Friends Of Baystate Academy Charter MA$396,862 President $151,453 $129,057 2023
Forest Hills Foundation For OH$398,447 Executive Di $45,500 $43,243 2025
Midland County Public Library Foundation TX$399,268 Executive Director $91,290 $84,110 2024
Dolls & Dreams DC$383,183 Executive Director Interim Chair $106,500 $86,080 2024
Palm Arts Inc CO$402,787 Managing Dir $16,771 $14,430 2025
Cyberwarrior Foundation Inc MA$404,839 Executive Director $120,193 $102,420 2023
Cuny School Of Professional Studies NY$376,120 Interim Dean $146,720 $122,114 2024
Aggie Sandstone Foundation UT$375,484 Director & Treasurer $78,986 $72,539 2025
New Century Academy Affiliated Building MN$375,000 Executive Director $9,880 $8,992 2024
St Coletta Of Wisconsin WI$408,422 Director (Thru June 2024) $8,312 $7,996 2024
Good Shepherd Mission Network Inc LA$370,465 Chief Executive Officer $16,192 $16,422 2024
Fern Creek High School KY$369,368 Chair $18,000 $17,812 2024
Monte Cassino Charitable Trust OK$367,245 Ex-officio Trustee $22,085 $23,060 2023
Friends Of Martin Luther King Jr MA$367,135 President $145,936 $124,356 2023
Robert E And Elizabeth L Kahn NH$366,440 Trustee $156,890 $137,372 2023
Magellan Education Foundation Inc NC$365,340 Secretary $15,529 $15,215 2023
Midlothian Band Boosters TX$361,798 Treasurer $1,200 $1,078 2025
Bms Building Company MN$360,320 Executive Director $8,035 $7,529 2023
Elevate Atlanta Inc GA$422,818 Executive Director $80,000 $76,277 2023
The Maggie L Walker Governor's School VA$358,293 Executive Director $85,000 $73,644 2025
Cuventures Inc WI$424,301 Interim President (End 1/31/23) $61,862 $61,264 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted24th

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 (Nicole Cunningham) 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 153 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,000 is reasonable (approximately the 48th 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.