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PeerBasis
Compensation Comparability Determination

Marietta Johnson School Of Organic

Executive Director / CEO

EIN 630302175
AL · NTEE B24Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Joanna Balnkenhorn, Executive Director / CEO ($10,900) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,058 total compensation of comparable organizations → $97,358 $10,900
$1,13510th
$3,10025th
$7,754Median
$53,40175th
$61,43690th
$10,900This org · 53rd
p10$1,135
p25$3,100
p50$7,754
p75$53,401
p90$61,436
$10,900

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 AL 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
Wca Foundation Inc KS$111,773 President $2,113 $2,175 2023
Westlake Academy Inc OH$109,797 Board Member $1,125 $1,135 2023
Acton Pittsburgh Inc PA$122,587 Sec $5,498 $5,225 2023
Vermillion Bend Academy LA$106,432 Director $7,608 $7,754 2024
Southern Connecticut Chinese School Inc CT$104,753 Principal $4,800 $4,166 2024
Oyate Hope Academy SD$127,747 Executive Director $50,163 $52,759 2023
Yeshiva Elementary Inc FL$100,796 Vp & Principal $108,750 $97,358 2023
Oklahoma School Of Innovation And Experiential Learning Inc OK$141,809 President $55,000 $57,715 2023
Oakville Community Christian OR$143,240 President $18,088 $15,148 2025
Huaxia Chinese School At Montgomery Inc NJ$153,698 Board Member $1,280 $1,058 2024
Open Fields Inc VT$158,919 Director/head Of School $4,320 $4,025 2024
Community Christian School Of IN$161,955 Director $63,600 $63,917 2023
Firefly Education LA$162,356 Director $51,500 $54,042 2023
Alabama Association Of Elementary AL$163,487 Aaesa Ast Ex Director $23,500 $24,194 2023
Solon Academy Inc OH$166,891 Board Member $1,125 $1,135 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default53rd
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted47th

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 (Joanna Balnkenhorn) 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 15 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,900 is reasonable (approximately the 53rd 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.