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PeerBasis
Compensation Comparability Determination

The Cross Christian Academy Inc

Executive Director / CEO

EIN 453143644
DE · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Timothy Porter, Executive Director / CEO ($28,800) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$161 total compensation of comparable organizations → $178,910 $28,800
$9,16310th
$25,21225th
$44,201Median
$72,24275th
$91,99690th
$28,800This org · 29th
p10$9,163
p25$25,212
p50$44,201
p75$72,242
p90$91,996
$28,800

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 DE 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
Highland Free Charter School AZ$411,854 President & Ceo $67,542 $64,629 2025
Metropolitan Detroit Bureau Of School Studiesinc MI$414,021 Executive Director $138,900 $142,646 2025
Italian School Nj Inc NJ$410,774 President $50,700 $45,039 2025
Maidee Smith Early Care & Learning GA$409,707 Center Direc $29,299 $30,087 2024
Destiny Christian Academy TX$416,116 Principal $36,000 $36,778 2024
Communities In Schools Of NC$416,635 President And Ceo $10,990 $11,597 2024
World Builders Academy MO$417,807 President $14,583 $16,241 2023
Friends Of Forensics CA$405,788 Executive Director $5,000 $4,409 2024
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $45,318 2023
Urban Christian Academy IL$420,892 Executive Di $12,000 $12,404 2023
Tgs Foundation ME$403,900 Executive Director $21,600 $22,089 2024
Selle Valley Carden School Inc ID$421,690 Director/teach $32,000 $35,793 2023
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $71,669 2024
Tyler Ind School District Foundation TX$422,347 Executive Director $82,014 $83,786 2024
Matthew House Az Inc AZ$402,796 Executive Director $27,750 $28,061 2023
Diamante Montessori School IL$422,764 President $8,000 $8,032 2024
International School Of Djibouti MN$401,059 Board Member $6,189 $6,084 2025
Friends-montessori School NC$400,557 Director $59,229 $60,891 2025
Cambridge Math Circle Inc MA$399,548 President, Executive Director $122,917 $112,806 2024
Coeur Academy MO$399,150 Director Of Education $83,598 $88,097 2025
Sweet Tree Arts ME$426,649 Executive Di $35,846 $36,658 2024
Global Connection Academy OH$427,339 Board Member $65,000 $70,310 2024
World Language Initiative Mt MT$397,765 Executive Dir. $70,000 $75,076 2025
Chesterton Academy Of St James CA$397,328 Member $108,428 $98,445 2023
Splendor Bilingual Montessori School NJ$428,488 Secretary $48,474 $44,201 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default29th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted27th

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 (Timothy Porter) 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 263 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $28,800 is reasonable (approximately the 29th 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.