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PeerBasis
Compensation Comparability Determination

Potters Hand Christian School

Executive Director / CEO

EIN 462690759
TX · NTEE B20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carissa D Kemp, Executive Director / CEO ($9,433) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carissa D Kemp — reported title “Administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$713 total compensation of comparable organizations → $105,636 $9,433
$5,90910th
$16,92425th
$34,317Median
$52,69175th
$69,53490th
$9,433This org · 15th
p10$5,909
p25$16,924
p50$34,317
p75$52,691
p90$69,534
$9,433

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 TX 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
Empowered SD$233,316 Executive Di $29,867 $32,006 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $73,711 2023
Laramie Christian Academy WY$234,512 Principal $18,819 $19,567 2024
Ascend Micro School CO$235,564 Board Member $25,000 $23,277 2024
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $105,108 2024
Path Educational Initiatives AZ$235,948 Director $72,000 $67,236 2024
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $12,667 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $62,652 2023
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $29,199 2024
Tift County Foundation GA$229,338 Executive Di $55,563 $52,850 2025
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $63,222 2024
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $28,174 2023
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $42,036 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $29,997 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $41,378 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,078 2025
Lords Kingdom Academy Inc FL$227,205 President $21,950 $20,022 2024
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $21,945 2024
Berean Christian Academy Inc ID$241,320 President $52,800 $53,134 2025
Logos Classical Academy LA$241,518 President $60,585 $63,108 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $36,320 2025
The Northwest Florida Academy Inc FL$224,775 President $52,500 $49,304 2023
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $72,749 2025
Lil Titans Daycare Corp IN$223,470 President $49,981 $52,691 2023
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $12,396 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (Carissa D Kemp) 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 157 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,433 is reasonable (approximately the 15th 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.