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PeerBasis
Compensation Comparability Determination

Northeast Missouri School Districts

Executive Director / CEO

EIN 431783922
MO · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rochelle Martens, Executive Director / CEO ($12,978) against every comparable organization that fit the selection criteria — 371 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

371 organizations qualified on sector, size, and geography 371 within the band form the benchmarked peer set.

Distribution of comparable compensation

$116 total compensation of comparable organizations → $255,253 $12,978
$13,34010th
$30,64025th
$47,250Median
$69,10075th
$96,79490th
$12,978This org · 10th
p10$13,340
p25$30,640
p50$47,250
p75$69,100
p90$96,794
$12,978

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 MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Maine Grain AllianceME $246,634$55,413 990
Pro America Inmigration Services CorpNJ $246,521$13,340 990
Abide Christian AcademyUT $246,896$44,583 990
Hrh Health Services CorporationIN $247,208$7,025 990
Exhibit EnvoyCA $245,263$50,386 990
Faith Bible CollegeVA $248,443$45,069 990
Massachusetts Organization Of Educational CollaborativesMA $248,531$85,020 990
Women In Data Science And Analytics IncCA $244,455$80,190 990
Inspiring EducatorsMA $244,106$70,872 990
Buffalo Sports Wellness Association IncNY $249,176$22,182 990
Chess Education Foundation IncKY $249,241$24,343 990
Byrne InstituteTX $249,283$66,111 990
Tree Foundation IncFL $242,588$41,965 990
Books Are WingsRI $242,135$44,956 990
Youth Science Academy IncGA $241,924$12,618 990
Association Of Paroling AuthoritiesTX $251,327$18,794 990
Alaska Society For Technology InAK $241,266$22,635 990
Career Gear HoustonTX $240,960$18,936 990
10 Billion StrongMO $252,393$45,224 990
Evangelicals For DemocracyVA $252,763$17,849 990
Center For Learn LocalMI $240,441$41,904 990
Cedar Hall Classical AcademyTX $253,308$6,814 990
Elim Childrens Center IncMN $239,451$124,626 990
Plan Pais IncCT $253,841$54,974 990
Pharmacy Leadership & EducationMI $239,271$6,349 990

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 MO 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 default10th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted10th

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 (Rochelle Martens) 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 371 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,978 is reasonable (approximately the 10th 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). 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.