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PeerBasis
Compensation Comparability Determination

The Trinity School Of Cartersville Inc

Executive Director / CEO

EIN 582660711
GA · NTEE B24
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Morgan Rogers, Executive Director / CEO ($38,000) against every comparable organization that fit the selection criteria — 119 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

119 organizations qualified on sector, size, and geography 119 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,722 total compensation of comparable organizations → $167,613 $38,000
$22,09210th
$34,10525th
$46,058Median
$59,02575th
$77,07690th
$38,000This org · 32nd
p10$22,092
p25$34,105
p50$46,058
p75$59,025
p90$77,076
$38,000

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 GA 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
Sharon School Of Excellence FL$374,801 Ceo $162,332 $160,278 2023
Platt Park Children's Center CO$375,367 Director $58,167 $55,471 2025
Crossroads Christian Academy TN$377,701 Headmaster $15,000 $16,096 2024
Al Judiy Academy CA$377,997 Head Of School $48,127 $42,424 2024
Acorn School Of Charleston SC$378,520 Administrator $90,000 $95,850 2024
The Grove School AL$380,659 President $58,500 $64,518 2024
Creekside Montessori AZ$382,172 Director $54,519 $55,107 2023
Redeemer Classical School Inc IN$382,827 President And Headmaster $53,750 $56,373 2025
Tears Inc OR$382,971 Executive Director $74,725 $70,841 2024
Operation Rebirth Inc OH$352,625 Exec Directo $35,000 $38,961 2023
Abadie Academy Inc FL$386,087 Founder/director $96,000 $94,786 2023
Cottage Forest School MI$349,440 Head Of School $15,413 $15,822 2025
International School Of Greenville SC$348,825 President $22,800 $24,282 2024
Excellent Covenant Christian TX$388,738 Secretary/treasurer $31,870 $33,506 2023
Philadelphia School Of Democracy PA$389,461 Vice Preside $58,590 $58,109 2025
Shumway Academy Ltd ID$390,670 Director $53,083 $59,350 2023
Bright Academy AL$390,922 Director/pre $42,000 $45,127 2025
The Hampton School NC$391,351 Director $68,927 $72,706 2024
Seton Foundation NH$344,088 Trustee/teacher $42,273 $41,024 2023
Christ The King Christian Academy NC$393,223 Headmaster $33,700 $34,631 2025
Phoenix Learning Academy FL$341,934 Director $23,181 $22,231 2024
Harmony Christian Academy NJ$395,130 Director $52,523 $47,873 2024
Living Wisdom School Of Nevada City CA$395,383 Director $31,606 $27,861 2024
Round Grove Christian Academy MO$398,060 Administrator $32,555 $35,200 2024
Mysa School Inc DC$337,850 President $192,053 $167,613 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default32nd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Morgan Rogers) 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 119 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 32nd 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.