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PeerBasis
Compensation Comparability Determination

Oldham County Athletic Boosters Inc

Executive Director / CEO

EIN 611172621
KY · NTEE B25I
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Larimore, Executive Director / CEO ($4,800) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,422 total compensation of comparable organizations → $107,366 $4,800
$18,89410th
$35,40225th
$47,982Median
$62,69375th
$85,87290th
$4,800This org · 3rd
p10$18,894
p25$35,402
p50$47,982
p75$62,693
p90$85,872
$4,800

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 KY 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
Questa Middle School Inc FL$296,242 President $66,078 $57,778 2024
Career Tech High School OR$287,163 Executive Director $25,012 $22,259 2023
Be Academy Of Steam TN$305,946 Principal $65,000 $63,595 2024
Commonwealth Christian Academy Inc VA$308,169 President $19,000 $17,075 2024
Concordia Academy-wichita KS$283,423 Headmaster $90,000 $90,500 2024
Doing Art Together Inc NY$279,391 Creative Director $61,200 $52,995 2023
Unlimited Dreams Christian Learning Center MS$314,000 Administrator/executive Director $33,000 $35,220 2023
Pleasant Ridge Christian Academy Inc FL$273,043 Director Of Operations $17,308 $15,134 2024
The Bridge Avenue School OH$319,490 Teacher $40,365 $38,768 2025
Rural Education And Workforce Alliance KS$270,521 Member $103,710 $107,366 2023
Saint Andrews Academy Inc KY$321,409 Secretary $31,250 $30,444 2025
Insight Colearning Center NC$268,088 Executive Director $60,000 $59,409 2023
Dietrich Bonhoeffer Academy Inc TX$265,390 Head Of School $86,592 $78,545 2025
East Burke School Inc VT$264,402 Co Head Of School $62,001 $58,086 2024
Global Recovery Initiatives Foundation MD$254,208 Director $120,000 $104,423 2024
St John Bosco Association OK$250,093 Director $36,000 $35,946 2025
Jewish Teen Learning Connectioninc CT$342,599 Executive Di $84,276 $73,548 2024
Zion Academy UT$343,350 Teacher $51,391 $50,403 2023
Chesterton Academy Of The FL$237,751 Board Member $22,500 $19,674 2024
Living Oaks Academy SC$237,089 Chairman $21,250 $20,634 2024
Kinetic Bridges MO$355,361 Exec Dir Of Education $17,136 $16,893 2024
College Access Navigators Inc CO$236,191 Executive Director $60,000 $53,550 2024
Alabama Association Of Secondary AL$234,666 Asst. Ex Dir $53,039 $54,909 2023
Hx Chinese School At Plainsboro NJ$358,021 Trustee $4,000 $3,422 2023
New Jersey School Of Dramatic Arts NJ$216,873 President $45,020 $37,413 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted3rd

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 (Jennifer Larimore) 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 38 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,800 is reasonable (approximately the 3rd 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.