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PeerBasis
Compensation Comparability Determination

In Situ Explorers

Executive Director / CEO

EIN 475006681
NC · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of April C Smith Phd, Executive Director / CEO ($69,872) against every comparable organization that fit the selection criteria — 261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: April C Smith Phd — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $169,541 $69,872
$7,74410th
$21,17225th
$38,627Median
$64,58675th
$87,20490th
$69,872This org · 79th
p10$7,744
p25$21,172
p50$38,627
p75$64,586
p90$87,204
$69,872

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 NC 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
Saint Ambrose Academy PA$369,386 President And Treasurer $45,000 $42,311 2025
The Helping House TX$370,185 Teacher/director $73,327 $73,085 2023
Montessori School Of Peoria IL$368,353 President $48,600 $47,608 2023
Titus Christian Prep School Inc KY$368,296 Head Of School $50,000 $51,989 2024
Moorhead Legacy Education Foundation MN$367,977 Executive Director $12,000 $11,476 2024
Midwest Christian Montessori Academy IL$373,593 School Director/non-officer $79,348 $75,497 2024
Excel Academy WY$375,173 President $46,689 $49,815 2023
Freedom Christian Schools Inc PA$376,264 Principal $18,500 $17,855 2024
Erie County Association Of School Boards NY$362,373 Executive Director $69,888 $59,544 2025
Pacem School Inc VT$361,754 Head Of School $54,852 $52,055 2025
Love & Grace Christian Academy Inc GA$377,520 President $58,080 $56,518 2024
Graceview Academy Of St Cloud FL$360,831 Ceo $11,234 $10,214 2024
Grace Christian Academy St Louis MO$360,737 Director $37,440 $38,378 2024
Cornerstone Christian Academy NY$378,306 Chairman $41,115 $35,957 2024
Agia Sophia Academy OR$360,441 Principal $44,460 $41,139 2023
King's Academy TX$360,086 Head Of School $99,146 $98,820 2023
Jewell School AZ$358,641 Officer/trea $35,750 $34,258 2023
Educational Services Corpus Christi Corp PR$380,940 Principal $26,600 $26,600 2024
Vision 2020 Education Foundation MN$357,509 President/treasurer $14,286 $14,065 2023
Auburn Teacher's Association NY$381,885 President $7,500 $6,390 2025
Feat Of Southern Nevada NV$382,327 Executive Dir. $73,350 $71,157 2024
Classical Studies Of Central Indiana IN$382,673 Executive Director $13,783 $13,705 2025
Scholars Christian Preschool And Academy Inc FL$355,881 Executive Director $78,000 $70,916 2024
Enrich Kids Now GA$383,289 Executive Director $27,210 $27,261 2023
Grace Preparatory Academy Of Greater MA$354,941 President $175 $152 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default79th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted77th

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 (April C Smith Phd) 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 261 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,872 is reasonable (approximately the 79th 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.