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PeerBasis
Compensation Comparability Determination

Sheltering Tree Ranch Inc

Executive Director / CEO

EIN 461293479
TN · NTEE B20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bobbie Ann Boroughs, Executive Director / CEO ($22,375) against every comparable organization that fit the selection criteria — 273 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Bobbie Ann Boroughs — reported title “Vice-President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

273 organizations qualified on sector, size, and geography 273 within the band form the benchmarked peer set.

Distribution of comparable compensation

$145 total compensation of comparable organizations → $161,878 $22,375
$8,57810th
$26,05825th
$44,741Median
$68,74575th
$84,49790th
$22,375This org · 21st
p10$8,578
p25$26,058
p50$44,741
p75$68,745
p90$84,497
$22,375

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
Chesterton Academy Of Rochester NY$438,015 Board Member $39,183 $32,718 2024
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $72,804 2023
Windsor Street Montessori School MO$436,941 President $24,000 $22,884 2025
Alexandria Classical Christian VA$436,415 Headmaster $34,854 $31,097 2024
Pathway Academy NM$434,930 Principal $69,008 $70,611 2023
Morning Glory Montessori School CA$434,705 President $187,650 $149,730 2024
Cornerstone Community School Association KS$432,581 Director $33,327 $32,412 2025
Cor Deo Christian Academy OR$431,689 Principal Director $93,037 $79,838 2024
Foothills Christian School WA$444,133 Member $8,000 $6,618 2024
Axiom Christian Classical School NM$444,326 President, Dean Of Athletics & Activities $25,000 $25,581 2023
East Providence Education Association RI$444,361 President $9,696 $8,370 2025
Touchstones Discussion Project Inc MD$444,972 Executive Di $95,306 $84,767 2023
Excellence In Education CA$445,380 Executive Dir. $81,999 $65,429 2024
Woodside School And Community MA$429,686 President $46,640 $38,729 2024
Southside Academy Incorporated NC$429,521 Secretary $55,710 $53,192 2024
Spirit At Play Inc MT$446,640 Executive Dir. $56,569 $56,347 2024
Splendor Bilingual Montessori School NJ$428,488 Secretary $48,474 $39,992 2024
Global Connection Academy OH$427,339 Board Member $65,000 $63,616 2024
Yucca Blossom Montessori TX$448,028 President $31,154 $29,648 2023
Sweet Tree Arts ME$426,649 Executive Di $35,846 $33,169 2024
Gainesville Preparatory School Inc GA$449,991 Vice Preside $41,913 $40,093 2023
Springfield Christian School WA$450,316 Chairman $44,467 $36,788 2024
Cambridge School Volunteers Inc MA$450,938 Executive Director $96,934 $78,416 2025
Family Health Ministries Inc NC$451,760 Former Executive Director $72,000 $68,745 2024
Diamante Montessori School IL$422,764 President $8,000 $7,267 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 2023 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted19th

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 (Bobbie Ann Boroughs) 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 273 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,375 is reasonable (approximately the 21st 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.