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PeerBasis
Compensation Comparability Determination

Azalea City Christian School Inc

Executive Director / CEO

EIN 631250344
AL · NTEE B21
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Tina Hood, Executive Director / CEO ($22,585) against every comparable organization that fit the selection criteria — 271 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tina Hood — 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

271 organizations qualified on sector, size, and geography 271 within the band form the benchmarked peer set.

Distribution of comparable compensation

$525 total compensation of comparable organizations → $138,889 $22,585
$14,50310th
$30,10225th
$41,496Median
$54,08675th
$66,06290th
$22,585This org · 17th
p10$14,503
p25$30,102
p50$41,496
p75$54,086
p90$66,062
$22,585

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
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $27,846 2023
Community Montessori School OH$303,209 Board Member $1,148 $1,125 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $40,275 2025
Peopleplace ME$301,936 Executive Director $32,610 $30,226 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,746 2023
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $38,600 2024
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $41,839 2023
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $58,583 2024
Centralia Marys House Ltd IL$301,079 Director & President $560 $525 2023
Redwood Parents Nursery School CA$306,383 Director $38,839 $30,244 2025
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $58,087 2023
Childrenz Center IL$299,624 President $41,100 $38,506 2023
Harmony Day School KY$307,571 Vice President $47,714 $46,227 2025
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $58,355 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $38,106 2024
Susan Phillips Day School CA$308,750 Chairman $140,500 $109,405 2025
Village Early Learning Center VT$309,521 Former Program Director $30,240 $27,448 2025
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $16,582 2023
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $132,892 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $42,777 2024
Happy Days Learning Center Inc MN$312,408 Director $32,632 $29,846 2024
Pathways Preschool NE$312,448 President $29,500 $29,369 2024
Quarry Hill School Inc VT$294,066 Director $47,047 $45,128 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $66,062 2023
Rockville Community Nursery School MD$313,087 Director $52,678 $46,933 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 default17th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted17th

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 (Tina Hood) 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 271 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,585 is reasonable (approximately the 17th 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.