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PeerBasis
Compensation Comparability Determination

Middleton-cross Plains Area School

Executive Director / CEO

EIN 475618597
WI · NTEE B19
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Amber Kiggens-leifheit, Executive Director / CEO ($33,671) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Amber Kiggens-leifheit — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,232 total compensation of comparable organizations → $222,005 $33,671
$8,44210th
$21,67525th
$67,814Median
$90,30775th
$132,88690th
$33,671This org · 33rd
p10$8,442
p25$21,675
p50$67,814
p75$90,307
p90$132,886
$33,671

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 WI 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
Cpath Community Building Group MN$336,113 Board Member $19,049 $18,500 2024
Midwest Suburban Superintendent's A IL$343,283 Executive Di $9,000 $8,696 2024
Vermont Rural Education Collaborative Inc VT$349,613 Executive Director $70,323 $69,569 2024
Ripple Effect Water Literacy Project LA$350,460 Executive Dir. $80,000 $89,138 2023
National Coalition Of Advanced Technology Centers TX$352,504 Executive Director $168,246 $170,299 2023
Sherlake Cultural Center IL$353,592 Executive Director $2,310 $2,232 2024
Design Connect Create TX$324,740 Executive Di $91,854 $90,307 2024
Guadalupe Holding Company UT$354,362 President Sept-june $34,797 $36,038 2023
Real Estate Society Inc CA$318,110 President $10,720 $8,864 2025
Oliveseed Foundation CA$360,989 Founder & Executive Director $12,000 $10,485 2023
The Educator Collective TX$317,037 Executive Director $125,767 $123,650 2024
Wfb Foundation Supporting Organization Inc WI$362,373 Officer $27,457 $28,183 2024
Kent State University Research Corp OH$316,581 Presidentceoboard Chair $20,224 $21,675 2023
Friends Of Outdoor School OR$369,923 Executive Director $87,493 $79,858 2024
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $61,862 2025
Uw Wausau Campus Foundation Inc WI$384,566 Executive Di $73,310 $75,250 2024
Partners Library Action Network TX$293,669 Executive Director Until 3.31.23 $28,260 $27,784 2024
Children First Foundation AZ$293,527 Treasurer Until 12/1/23 $23,078 $21,814 2024
Journey Into Education & Teaching Inc MA$389,204 President $60,300 $54,831 2023
The Decision Education Foundation CA$396,347 Executive Dir. $155,544 $132,009 2024
Urban Lighthouse Ministries PA$399,741 Treasurer $7,575 $7,424 2024
Enlearn WA$274,936 Ceo $153,613 $139,166 2023
The New American Colleges & Universities OH$407,979 President $218,905 $222,005 2025
Citysquash Support Corporation NY$268,677 President $44,709 $39,708 2024
Computer Recycling Of Virginia Inc VA$267,891 President & Ceo $74,500 $70,700 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted18th

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 (Amber Kiggens-leifheit) 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 49 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,671 is reasonable (approximately the 33rd 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.