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PeerBasis
Compensation Comparability Determination

Machias Valley Christian School

Executive Director / CEO

EIN 371779837
ME · NTEE B20
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Ashley Maker, Executive Director / CEO ($2,328) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ashley Maker — reported title “CO-CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$752 total compensation of comparable organizations → $110,961 $2,328
$7,63810th
$20,69425th
$36,736Median
$51,85575th
$72,29290th
$2,328This org · 3rd
p10$7,638
p25$20,694
p50$36,736
p75$51,855
p90$72,292
$2,328

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 ME 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
Rhema Corporation Inc NC$209,118 President $37,800 $40,037 2024
The Little Montessori School TX$206,702 Director $38,305 $39,278 2024
St Andrews Academy CA$206,194 President $21,024 $19,160 2023
Machon Schneerson Chabad PA$205,676 President $15,550 $15,896 2024
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $64,176 2025
Scholaris Academy Inc TX$212,934 President $19,878 $20,985 2023
Anastasis Academy CO$204,546 Executive Di $38,646 $37,987 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $44,731 2024
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $18,333 2024
Christian Education League Inc ME$213,726 President $3,819 $4,036 2023
John Paul Ii Polish Supplementary School Of Maspeth Inc NY$202,679 President $6,765 $6,266 2024
Kids' World School Inc CA$215,455 President/pr $49,440 $45,055 2023
Summit Christian School CO$216,159 Head Of School $110,000 $105,335 2025
Tergar Schools Inc VT$216,281 Executive Director $20,708 $21,366 2024
Masters Christian School WA$201,153 Executive Director $32,971 $30,259 2024
Beginning Education And Readiness School OH$199,351 Executive Director $60,760 $65,969 2024
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $42,129 2024
Parents For Public Schools MS$198,818 Executive Di $30,000 $34,251 2024
Academy Christian School Inc SC$198,225 President $38,566 $42,461 2023
Trace Academy Inc FL$198,199 Head Of Scho $58,417 $57,917 2023
St Jude School CA$197,855 Secretary $40,000 $34,494 2025
Orcas Montessori School WA$197,361 Vice President $45,266 $42,770 2023
Noggin Educational Foundation TX$221,391 President $50,000 $51,270 2024
Heritage Christian Academy TN$195,767 President $15,000 $16,163 2024
Lil Titans Daycare Corp IN$223,470 President $49,981 $55,626 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted3rd

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 (Ashley Maker) 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 122 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,328 is reasonable (approximately the 3rd 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.