Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

St Andrews Academy

Executive Director / CEO

EIN 680462498
CA · NTEE B20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Father Brian Foos, Executive Director / CEO ($21,024) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Father Brian Foos — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$826 total compensation of comparable organizations → $121,761 $21,024
$7,92610th
$22,66825th
$39,754Median
$56,26175th
$77,88990th
$21,024This org · 25th
p10$7,926
p25$22,668
p50$39,754
p75$56,261
p90$77,889
$21,024

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 CA 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
The Little Montessori School TX$206,702 Director $38,305 $43,101 2024
Machon Schneerson Chabad PA$205,676 President $15,550 $17,443 2024
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $70,422 2025
Anastasis Academy CO$204,546 Executive Di $38,646 $41,683 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $49,084 2024
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,555 2025
Rhema Corporation Inc NC$209,118 President $37,800 $43,934 2024
John Paul Ii Polish Supplementary School Of Maspeth Inc NY$202,679 President $6,765 $6,876 2024
Masters Christian School WA$201,153 Executive Director $32,971 $33,205 2024
Scholaris Academy Inc TX$212,934 President $19,878 $23,027 2023
Beginning Education And Readiness School OH$199,351 Executive Director $60,760 $72,389 2024
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $20,117 2024
Parents For Public Schools MS$198,818 Executive Di $30,000 $37,584 2024
Christian Education League Inc ME$213,726 President $3,819 $4,429 2023
Academy Christian School Inc SC$198,225 President $38,566 $46,594 2023
Trace Academy Inc FL$198,199 Head Of Scho $58,417 $63,553 2023
St Jude School CA$197,855 Secretary $40,000 $37,851 2025
Orcas Montessori School WA$197,361 Vice President $45,266 $46,933 2023
Kids' World School Inc CA$215,455 President/pr $49,440 $49,440 2023
Summit Christian School CO$216,159 Head Of School $110,000 $115,587 2025
Tergar Schools Inc VT$216,281 Executive Director $20,708 $23,446 2024
Heritage Christian Academy TN$195,767 President $15,000 $17,736 2024
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $46,230 2024
Carden Educational Foundation FL$191,520 President & Treasurer $97,195 $105,741 2023
Noggin Educational Foundation TX$221,391 President $50,000 $56,261 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA cost of living and 2023 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 CA 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 default25th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Father Brian Foos) 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 121 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,024 is reasonable (approximately the 25th 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.