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PeerBasis
Compensation Comparability Determination

Sphinx Academy Inc

Executive Director / CEO

EIN 473487919
KY · NTEE B25
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Lincoln, Executive Director / CEO ($109,230) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 96th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Jennifer Lincoln — reported title “Director of Education”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,513 total compensation of comparable organizations → $153,312 $109,230
$25,35410th
$36,51425th
$49,761Median
$66,09875th
$82,92490th
$109,230This org · 96th
p10$25,354
p25$36,514
p50$49,761
p75$66,098
p90$82,924
$109,230

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 KY 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
Heartland High School OH$460,595 Executive Di $40,192 $40,671 2024
The Joseph School Inc TN$455,433 Executive Director $70,000 $72,375 2023
Yotzer Ohr Lakewood A Nj Nonprofit NJ$444,353 Trustee $24,923 $20,712 2025
Riverside Club For Adventure And Imagination IL$485,273 Executive Director $85,064 $82,259 2023
Texas Spring Corporation TX$486,922 Principal $60,000 $61,456 2022
West Logan Christian Academy WV$495,961 Secretary $28,400 $29,378 2024
Monroe School Inc DC$504,046 President $5,000 $4,493 2022
Sunshine Alternative Education Cent NY$425,409 Ceo $43,550 $37,598 2024
Propel Education Forum Of MS$504,163 President & $47,436 $50,476 2024
New Song Mission Inc IN$424,399 Executive Director And Sec $42,375 $42,694 2024
Js Bryant School Inc MA$423,940 Director (Thru 10/5/24) $50,000 $42,927 2024
Chesterton Academy Of The Sacred Heart Nfp Inc IL$506,307 Headmaster $91,648 $86,083 2024
Kestrel Schools Inc AZ$508,822 President/ex $35,484 $33,567 2023
Camino De Paz Center Inc NM$510,688 Treasurer $41,757 $42,909 2024
Fiat Classical Academy Inc IN$418,197 President $68,250 $66,992 2025
Yiya Solutions Inc NH$512,626 Ceo $75,000 $66,164 2024
Gold Star Private Academy Inc FL$414,915 Co-founder/i $53,484 $46,766 2025
Saint Sophia Hellenic Orthodox School UT$411,669 Director $88,059 $86,107 2024
North Branch School Inc VT$406,253 Board Treasurer $48,631 $46,766 2024
Mesivta Meromei Tzvi Inc NJ$403,891 President $84,200 $71,825 2024
The Patrick School Inc NJ$403,755 President $45,000 $38,386 2024
Chesterton Academy Of Saint John The Evangelist VA$525,924 Headmaster $75,000 $67,403 2025
The Rwanda School Project CA$534,874 School Director $35,342 $29,157 2024
Risalah School Of Excellence WA$538,322 President $7,754 $6,462 2025
Upgrade Media Arts Schools Inc WI$547,945 Chief Executive Officer $149,243 $153,312 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY cost of living and 2025 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 KY 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 default96th
Total compensation (D + F), as reported (no adjustments)96th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted92nd

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 (Jennifer Lincoln) 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 50 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $109,230 is reasonable (approximately the 96th 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.