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PeerBasis
Compensation Comparability Determination

Oak Trails School Inc

Executive Director / CEO

EIN 383419653
MI · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi Knab, Executive Director / CEO ($47,355) against every comparable organization that fit the selection criteria — 70 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Knab — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

70 organizations qualified on sector, size, and geography 70 within the band form the benchmarked peer set.

Distribution of comparable compensation

$711 total compensation of comparable organizations → $104,873 $47,355
$7,80810th
$15,08725th
$30,041Median
$44,80375th
$63,46590th
$47,355This org · 76th
p10$7,808
p25$15,087
p50$30,041
p75$44,803
p90$63,465
$47,355

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 MI 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
Northwest Ohio Educational OH$156,939 Executive Director $39,000 $38,988 2025
California Teachers Associations CA$155,506 President $9,400 $7,864 2024
Virginia Association Of Science VA$164,234 Executive Director $40,000 $37,418 2024
Trinity Learning Center MO$164,589 Director $22,050 $22,626 2024
Asa Christian Academy FL$170,116 Executive Director $42,000 $39,356 2023
Xilin North Shore Chinese School IL$148,087 Principal $10,046 $9,569 2024
The Greenhouse Schoolinc MA$173,484 Executive Di $6,300 $5,647 2023
Literacy For Kids Inc MI$143,306 Executive Di $65,000 $66,920 2023
King's Christian Academy Inc VA$141,633 Director/teacher $32,185 $29,331 2025
Martin County Education Association FL$140,809 President $87,296 $79,452 2024
Long Island Traditions Inc NY$179,816 Executive Director $44,923 $39,329 2024
Frederick East Classical Inc MD$137,570 Executive Director $15,416 $14,375 2023
Scientiae Inc FL$182,457 President $781 $711 2024
Bluestem Montessori Elementary NE$183,841 Executive Di $44,862 $45,543 2025
Clearview Sudbury School TX$184,001 President $11,475 $11,449 2023
Growing In Grace Preparatory School Inc FL$184,084 President $28,858 $26,265 2024
Friendship Christian School Inc KY$132,251 Vice President $12,506 $12,682 2025
Mount Hope Christian Academy Inc VA$186,637 Academy Director $32,231 $30,151 2024
Living Way Academy Inc GA$128,253 President $11,200 $10,910 2024
Carden Educational Foundation FL$191,520 President & Treasurer $97,195 $91,075 2023
Family Learning Institute MI$126,662 Executive Di $51,830 $53,361 2023
Abbie S New School Inc PR$124,643 Executive Director $7,096 $7,306 2023
Hope Academy For Dyslexia TX$123,120 Director $24,211 $23,464 2024
Heritage Christian Academy TN$195,767 President $15,000 $15,276 2024
Orcas Montessori School WA$197,361 Vice President $45,266 $40,424 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default76th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted74th

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 (Heidi Knab) 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 70 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,355 is reasonable (approximately the 76th 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.