Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

Garrison Forest School Inc

Executive Director / CEO

EIN 520591516
MD · NTEE B200
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Chris Hughes, Executive Director / CEO ($340,405) against every comparable organization that fit the selection criteria — 117 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chris Hughes — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

117 organizations qualified on sector, size, and geography 117 within the band form the benchmarked peer set.

Distribution of comparable compensation

$145,755 total compensation of comparable organizations → $1,106,156 $340,405
$199,61010th
$283,85625th
$451,490Median
$549,69375th
$683,44590th
$340,405This org · 30th
p10$199,610
p25$283,856
p50$451,490
p75$549,693
p90$683,445
$340,405

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 MD 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
The Norfolk Academy VA$36,529,507 Head Of School $279,302 $280,179 2024
Kingswood Oxford School Inc CT$36,404,232 Head Of School $520,012 $521,516 2023
Worcester Academy MA$36,715,667 Head Of School $387,596 $361,862 2024
Louisville Collegiate School KY$36,279,074 Head Of School, Ex-officio $384,506 $418,124 2025
The Browning School NY$36,859,911 Head Of School $1,144,446 $1,106,156 2023
🔒 112 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 MD 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 default30th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted30th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 117-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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.