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PeerBasis
Compensation Comparability Determination

Delaware School Boards Association

Executive Director / CEO

EIN 510095522
DE · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Tull, Executive Director / CEO ($78,000) against every comparable organization that fit the selection criteria — 178 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: David Tull — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

178 organizations qualified on sector, size, and geography 178 within the band form the benchmarked peer set.

Distribution of comparable compensation

$165 total compensation of comparable organizations → $114,046 $78,000
$6,41910th
$18,39025th
$38,467Median
$57,01475th
$76,02390th
$78,000This org · 90th
p10$6,419
p25$18,390
p50$38,467
p75$57,014
p90$76,023
$78,000

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 DE 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
Rising Stars Academy Inc FL$250,957 President $2,139 $2,168 2023
Jacqueline B Vaughn Graduate School For IL$250,942 Director; Instructor $41,500 $42,770 2024
Padre Pio Learning Center VA$250,261 Executive Director $25,432 $25,742 2024
Veritas Christian School Inc AL$251,994 Board Member $26,383 $30,762 2023
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $49,454 2024
Hametown Christian Academy Inc OH$252,451 Principal $30,000 $32,451 2025
Nevada School Of Inquiry NV$252,707 Director $69,000 $70,636 2025
Putnam City Public Schools OK$252,756 Executive Di $32,048 $38,087 2023
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $45,956 2024
Batavia Foundation For Educational IL$253,959 Administrator $6,148 $6,337 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $75,185 2024
House Of Emmanuel Inc OH$256,940 President $15,086 $17,246 2023
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $13,383 2024
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $78,540 2025
Veritas Montessori Academy TX$259,856 Director $15,500 $16,254 2024
Roman Avery Academy OH$241,765 Secretary $36,250 $39,212 2025
Logos Classical Academy LA$241,518 President $60,585 $68,132 2025
Berean Christian Academy Inc ID$241,320 President $52,800 $57,364 2025
Central Washington District 5 WA$261,225 District Dir $26,200 $24,590 2024
Sacred Journey Academy MN$261,390 President $22,972 $23,182 2025
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $23,693 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $44,672 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $32,385 2024
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $45,382 2024
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $68,255 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default90th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted88th

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 (David Tull) 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 178 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 90th 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.