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PeerBasis
Compensation Comparability Determination

Heritage Christian Academy

Executive Director / CEO

EIN 383882184
TN · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mona Abdullayev, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 113 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

113 organizations qualified on sector, size, and geography 113 within the band form the benchmarked peer set.

Distribution of comparable compensation

$698 total compensation of comparable organizations → $102,980 $15,000
$7,15910th
$17,78125th
$32,013Median
$47,58275th
$65,84290th
$15,000This org · 23rd
p10$7,159
p25$17,781
p50$32,013
p75$47,582
p90$65,842
$15,000

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 TN 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
Orcas Montessori School WA$197,361 Vice President $45,266 $39,694 2023
St Jude School CA$197,855 Secretary $40,000 $32,013 2025
Trace Academy Inc FL$198,199 Head Of Scho $58,417 $53,750 2023
Academy Christian School Inc SC$198,225 President $38,566 $39,407 2023
Parents For Public Schools MS$198,818 Executive Di $30,000 $31,787 2024
Beginning Education And Readiness School OH$199,351 Executive Director $60,760 $61,223 2024
Carden Educational Foundation FL$191,520 President & Treasurer $97,195 $89,431 2023
Masters Christian School WA$201,153 Executive Director $32,971 $28,083 2024
John Paul Ii Polish Supplementary School Of Maspeth Inc NY$202,679 President $6,765 $5,816 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $41,513 2024
Anastasis Academy CO$204,546 Executive Di $38,646 $35,254 2024
Mount Hope Christian Academy Inc VA$186,637 Academy Director $32,231 $29,606 2024
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $59,560 2025
Machon Schneerson Chabad PA$205,676 President $15,550 $14,753 2024
St Andrews Academy CA$206,194 President $21,024 $17,781 2023
The Little Montessori School TX$206,702 Director $38,305 $36,453 2024
Growing In Grace Preparatory School Inc FL$184,084 President $28,858 $25,791 2024
Clearview Sudbury School TX$184,001 President $11,475 $11,243 2023
Bluestem Montessori Elementary NE$183,841 Executive Di $44,862 $44,721 2025
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,161 2025
Scientiae Inc FL$182,457 President $781 $698 2024
Rhema Corporation Inc NC$209,118 President $37,800 $37,157 2024
Long Island Traditions Inc NY$179,816 Executive Director $44,923 $38,619 2024
Scholaris Academy Inc TX$212,934 President $19,878 $19,475 2023
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $17,013 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default23rd
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Mona Abdullayev) 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 113 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 23rd 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.