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PeerBasis
Compensation Comparability Determination

Summit Academy Of Southwest Ohio Inc

Executive Director / CEO

EIN 465194585
OH · NTEE B24
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Carol Fulkerson, Executive Director / CEO ($48,250) against every comparable organization that fit the selection criteria — 110 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carol Fulkerson — 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

110 organizations qualified on sector, size, and geography 110 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,593 total compensation of comparable organizations → $155,019 $48,250
$14,77510th
$28,50225th
$39,968Median
$52,18575th
$67,34490th
$48,250This org · 70th
p10$14,775
p25$28,502
p50$39,968
p75$52,185
p90$67,344
$48,250

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 OH 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
Mysa School Inc DC$337,850 President $192,053 $155,019 2025
Phoenix Learning Academy FL$341,934 Director $23,181 $20,561 2024
Cambria School Of Excellence Inc NY$327,723 Director $24,000 $20,476 2024
Seton Foundation NH$344,088 Trustee/teacher $42,273 $37,942 2023
Down To Earth Nonprofit OR$326,089 Executive Director $48,583 $42,597 2024
Maranatha Academy Inc WI$323,010 Administratortrustee $32,011 $31,564 2024
Great River Montessori Inc WI$322,872 Secretary Co-founder $55,328 $56,167 2023
International School Of Greenville SC$348,825 President $22,800 $22,458 2024
Aurora School VT$322,056 President $38,136 $35,307 2025
Cottage Forest School MI$349,440 Head Of School $15,413 $14,633 2025
Mercy Prepratory Academy TX$319,962 Founder $20,833 $20,256 2023
Operation Rebirth Inc OH$352,625 Exec Directo $35,000 $36,034 2023
Reach Academy Inc FL$317,631 Director $55,814 $48,228 2025
Big Leaf Montessori WA$314,984 Head Of Scho $35,395 $30,803 2023
Gardenview Montessori School WA$314,374 Director $54,819 $46,339 2024
Rochester Classical Academy NY$313,821 Head Of School $50,000 $43,918 2023
Birch School Inc NY$311,558 Executive Di $62,250 $53,109 2024
Trinity Classical Academy MS$307,601 Head Of School $8,167 $8,841 2023
Kingston Montessori Academy TX$303,350 President $35,000 $34,032 2023
Quality Education Institute Of Durham Inc Q E I D NC$302,989 Principal $36,000 $35,120 2024
The Trinity School Of Cartersville Inc GA$368,288 Director $38,000 $35,144 2025
St Sophia Classical Academy Foundation OK$302,320 President $4,553 $4,612 2025
The Learning Well WA$300,447 Director Of Education $31,717 $27,603 2023
Cape Cod Christian Academy Inc MA$297,994 Executive Di $47,400 $40,216 2024
Sharon School Of Excellence FL$374,801 Ceo $162,332 $148,234 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default70th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted69th

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 (Carol Fulkerson) 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 110 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,250 is reasonable (approximately the 70th 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.