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PeerBasis
Compensation Comparability Determination

Splendor Bilingual Montessori School

Executive Director / CEO

EIN 473871205
NJ · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Litai Zhang, Executive Director / CEO ($48,474) against every comparable organization that fit the selection criteria — 269 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

269 organizations qualified on sector, size, and geography 269 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $196,207 $48,474
$10,12110th
$30,77425th
$49,699Median
$82,33475th
$100,80390th
$48,474This org · 48th
p10$10,121
p25$30,774
p50$49,699
p75$82,334
p90$100,803
$48,474

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 NJ 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
Southside Academy Incorporated NC$429,521 Secretary $55,710 $64,472 2024
Global Connection Academy OH$427,339 Board Member $65,000 $77,108 2024
Woodside School And Community MA$429,686 President $46,640 $46,942 2024
Sweet Tree Arts ME$426,649 Executive Di $35,846 $40,202 2024
Cor Deo Christian Academy OR$431,689 Principal Director $93,037 $96,769 2024
Cornerstone Community School Association KS$432,581 Director $33,327 $39,286 2025
Diamante Montessori School IL$422,764 President $8,000 $8,809 2024
Tyler Ind School District Foundation TX$422,347 Executive Director $82,014 $91,886 2024
Morning Glory Montessori School CA$434,705 President $187,650 $181,484 2024
Pathway Academy NM$434,930 Principal $69,008 $85,585 2023
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $78,597 2024
Selle Valley Carden School Inc ID$421,690 Director/teach $32,000 $39,253 2023
Urban Christian Academy IL$420,892 Executive Di $12,000 $13,603 2023
Alexandria Classical Christian VA$436,415 Headmaster $34,854 $37,692 2024
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $49,699 2023
Windsor Street Montessori School MO$436,941 President $24,000 $27,736 2025
Sheltering Tree Ranch Inc TN$437,675 Vice-president $22,375 $27,120 2023
Chesterton Academy Of Rochester NY$438,015 Board Member $39,183 $39,656 2024
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $88,244 2023
World Builders Academy MO$417,807 President $14,583 $17,811 2023
Communities In Schools Of NC$416,635 President And Ceo $10,990 $12,719 2024
Destiny Christian Academy TX$416,116 Principal $36,000 $40,333 2024
Metropolitan Detroit Bureau Of School Studiesinc MI$414,021 Executive Director $138,900 $156,437 2025
Foothills Christian School WA$444,133 Member $8,000 $8,022 2024
Axiom Christian Classical School NM$444,326 President, Dean Of Athletics & Activities $25,000 $31,005 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default48th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted46th

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 (Litai Zhang) 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 269 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,474 is reasonable (approximately the 48th 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.