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PeerBasis
Compensation Comparability Determination

Montessori School St Clair

Executive Director / CEO

EIN 474504901
IL · NTEE B24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Sharkey, Executive Director / CEO ($63,000) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mary Sharkey — reported title “DIRECTOR/AGE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,248 total compensation of comparable organizations → $167,008 $63,000
$5,10210th
$17,80925th
$37,242Median
$47,48675th
$61,01790th
$63,000This org · 93rd
p10$5,102
p25$17,809
p50$37,242
p75$47,486
p90$61,017
$63,000

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 IL 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
Lycoming Learning Group PA$242,662 Director Of School $58,750 $61,354 2023
Ivy Greene Inc MS$241,054 Executive Dir. $20,491 $22,616 2025
Vanguard Gifted Academy IL$239,584 Head Of School $62,315 $62,315 2024
Austin Korean School Inc TX$238,795 Principal $2,550 $2,671 2023
River Canyon School Inc CO$255,347 Director $47,302 $47,498 2023
Gods Glory Christian School Inc FL$256,155 President $60,000 $59,027 2023
Excellerated Teaching Academy Inc FL$256,314 Executive Director $45,000 $46,085 2022
Dianova Foundation CA$256,465 Director $42,805 $38,707 2023
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $17,454 2024
Seton Academy IL$259,388 Employee $66,500 $66,500 2024
The Lions Tribe Academy IL$233,129 President $19,462 $19,462 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $10,989 2024
Peachtown Elementary School NY$262,797 Head Of School $50,167 $47,473 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $18,163 2024
L Ecole De Denver CO$264,923 Executive Director $43,940 $44,123 2023
Shikabania Corporation CA$224,241 Director $4,809 $4,349 2023
Cabot Christian School AR$268,929 President $2,250 $2,573 2024
Mandarin Academy CA$269,316 Vice President And Lead Teacher $113,420 $99,620 2024
Cornerstone Haiti FL$222,220 President $54,225 $53,346 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $2,017 2023
Eddlemon Child Development Center SC$274,329 Cdc Director $40,755 $44,525 2023
Play School Inc FL$218,741 Executive Director $47,173 $45,076 2024
Capitol Hill Academy UT$276,029 Officer $39,000 $41,800 2023
Hillside Academy Inc ID$215,043 President $4,899 $5,301 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $16,367 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 (Mary Sharkey) 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 75 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,000 is reasonable (approximately the 93rd 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.