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PeerBasis
Compensation Comparability Determination

Summit Christian School

Executive Director / CEO

EIN 612109734
CO · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brandon Lantz, Executive Director / CEO ($110,000) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$786 total compensation of comparable organizations → $116,458 $110,000
$7,86210th
$20,16425th
$36,927Median
$54,15275th
$74,27690th
$110,000This org · 98th
p10$7,862
p25$20,164
p50$36,927
p75$54,152
p90$74,276
$110,000

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 CO 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
Tergar Schools Inc VT$216,281 Executive Director $20,708 $22,312 2024
Kids' World School Inc CA$215,455 President/pr $49,440 $47,050 2023
Christian Education League Inc ME$213,726 President $3,819 $4,215 2023
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $19,144 2024
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $43,995 2024
Scholaris Academy Inc TX$212,934 President $19,878 $21,915 2023
Noggin Educational Foundation TX$221,391 President $50,000 $53,541 2024
Rhema Corporation Inc NC$209,118 President $37,800 $41,810 2024
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,431 2025
Lil Titans Daycare Corp IN$223,470 President $49,981 $58,089 2023
The Northwest Florida Academy Inc FL$224,775 President $52,500 $54,355 2023
The Little Montessori School TX$206,702 Director $38,305 $41,017 2024
St Andrews Academy CA$206,194 President $21,024 $20,008 2023
Machon Schneerson Chabad PA$205,676 President $15,550 $16,599 2024
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $67,018 2025
Lords Kingdom Academy Inc FL$227,205 President $21,950 $22,074 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,393 2025
Anastasis Academy CO$204,546 Executive Di $38,646 $39,669 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $46,712 2024
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $31,060 2023
Tift County Foundation GA$229,338 Executive Di $55,563 $58,264 2025
John Paul Ii Polish Supplementary School Of Maspeth Inc NY$202,679 President $6,765 $6,544 2024
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $32,191 2024
Masters Christian School WA$201,153 Executive Director $32,971 $31,599 2024
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $115,875 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted96th

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 (Brandon Lantz) 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 130 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $110,000 is reasonable (approximately the 98th 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.