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PeerBasis
Compensation Comparability Determination

Questa Middle School Inc

Executive Director / CEO

EIN 650684781
FL · NTEE B25Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Judith Dempsey, Executive Director / CEO ($66,078) against every comparable organization that fit the selection criteria — 39 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

39 organizations qualified on sector, size, and geography 39 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,914 total compensation of comparable organizations → $122,789 $66,078
$19,48610th
$31,19625th
$47,828Median
$68,27475th
$97,45090th
$66,078This org · 69th
p10$19,486
p25$31,196
p50$47,828
p75$68,274
p90$97,450
$66,078

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Oldham County Athletic Boosters IncKY $295,877$5,490 990
Career Tech High SchoolOR $287,163$25,456 990
Be Academy Of SteamTN $305,946$33,568 990
Commonwealth Christian Academy IncVA $308,169$19,528 990
Concordia Academy-wichitaKS $283,423$103,500 990
Doing Art Together IncNY $279,391$60,607 990
Unlimited Dreams Christian Learning CenterMS $314,000$40,280 990
Pleasant Ridge Christian Academy IncFL $273,043$17,308 990
The Bridge Avenue SchoolOH $319,490$44,337 990
Saint Andrews Academy IncKY $321,409$34,817 990
Rural Education And Workforce AllianceKS $270,521$122,789 990
Insight Colearning CenterNC $268,088$67,943 990
Dietrich Bonhoeffer Academy IncTX $265,390$89,828 990
East Burke School IncVT $264,402$66,430 990
Global Recovery Initiatives FoundationMD $254,208$119,423 990
St John Bosco AssociationOK $250,093$41,109 990
Jewish Teen Learning ConnectionincCT $342,599$84,113 990
Zion AcademyUT $343,350$57,643 990
Chesterton Academy Of TheFL $237,751$22,500 990
Kinetic BridgesMO $355,361$19,320 990
Living Oaks AcademySC $237,089$23,598 990
College Access Navigators IncCO $236,191$61,243 990
Alabama Association Of SecondaryAL $234,666$62,797 990
Hx Chinese School At PlainsboroNJ $358,021$3,914 990
New Jersey School Of Dramatic ArtsNJ $216,873$42,788 990

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 FL 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 default69th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted64th

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 (Judith Dempsey) 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 39 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,078 is reasonable (approximately the 69th 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). 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.