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PeerBasis
Compensation Comparability Determination

Story School

Executive Director / CEO

EIN 462394723
MA · NTEE N20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christopher Wiley, Executive Director / CEO ($46,153) against every comparable organization that fit the selection criteria — 92 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

92 organizations qualified on sector, size, and geography 92 within the band form the benchmarked peer set.

Distribution of comparable compensation

$623 total compensation of comparable organizations → $128,502 $46,153
$16,01410th
$39,82125th
$61,699Median
$76,02375th
$108,57190th
$46,153This org · 32nd
p10$16,014
p25$39,821
p50$61,699
p75$76,023
p90$108,571
$46,153

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

OrganizationStateTotal revenueTotal compSource
Tennessee Jaycee Foundation IncTN $431,219$12,349 990
Summit Huts AssociationCO $430,452$64,086 990
WapiyapiCO $428,640$109,273 990
Camp TukuAZ $437,227$54,393 990
Village HarmonyVT $440,638$42,647 990
Cowboys Rest Christian Camp AndNV $446,096$34,354 990
Women's World On WheelsCO $451,159$51,823 990
Have Justice-will Travel IncVT $411,672$82,672 990
White Pine Wilderness Academy IncIN $454,361$67,993 990
Great Oaks Camping AssociationIL $454,555$69,065 990
Family Counseling Center Of MiddleTN $407,644$102,255 990
Kims Kids IncNY $406,326$27,836 990
Cross Bar X Youth Ranch IncCO $401,937$62,187 990
Camp Albrecht Acres Of The MidwestIA $399,920$88,418 990
Camps For KidsKS $392,932$85,816 990
Abundant Life Ranch IncCA $472,929$63,759 990
Nature Camp IncVA $473,161$62,190 990
Simpson Mid-townPA $385,032$17,094 990
Prairie View Christian CampKS $384,975$48,113 990
Child And Family Institute Of FairfieldCT $478,030$54,176 990
Pickleball Cares IncCA $479,180$43,081 990
Camp Hobe IncUT $382,844$37,151 990
Camp Rise Above IncSC $482,120$91,738 990
Little Rock Juniors Volleyball ClubAR $380,258$38,146 990
Virginia Brown Community OrthodonticMO $483,130$64,516 990

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 MA 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 default32nd
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted28th

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 (Christopher Wiley) 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 92 similarly situated organizations (Same NTEE sector (N20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,153 is reasonable (approximately the 32nd 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.