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

Little Rock Electrical Joint

Executive Director / CEO

EIN 710351721
AR · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Crystal Cormell, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Crystal Cormell — reported title “ADMIN ASSIST”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$140 total compensation of comparable organizations → $96,785 $39,000
$5,44410th
$15,07125th
$32,322Median
$48,55175th
$64,80490th
$39,000This org · 67th
p10$5,444
p25$15,071
p50$32,322
p75$48,551
p90$64,804
$39,000

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 AR 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
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $41,969 2024
Padre Pio Learning Center VA$250,261 Executive Director $25,432 $21,846 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $63,806 2024
Jacqueline B Vaughn Graduate School For IL$250,942 Director; Instructor $41,500 $36,297 2024
Rising Stars Academy Inc FL$250,957 President $2,139 $1,840 2023
Delaware School Boards Association DE$251,003 Executive Di $78,000 $66,194 2025
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $11,357 2024
Veritas Christian School Inc AL$251,994 Board Member $26,383 $26,106 2023
Hametown Christian Academy Inc OH$252,451 Principal $30,000 $27,540 2025
Nevada School Of Inquiry NV$252,707 Director $69,000 $59,945 2025
Putnam City Public Schools OK$252,756 Executive Di $32,048 $32,322 2023
Batavia Foundation For Educational IL$253,959 Administrator $6,148 $5,377 2024
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $66,652 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $33,277 2025
Logos Classical Academy LA$241,518 President $60,585 $57,820 2025
Berean Christian Academy Inc ID$241,320 President $52,800 $48,681 2025
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $20,106 2024
House Of Emmanuel Inc OH$256,940 President $15,086 $14,635 2023
Christian Cottage Prep TX$239,363 Head Of School $42,600 $37,910 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $27,484 2024
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $38,513 2024
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $57,925 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $57,402 2023
Veritas Montessori Academy TX$259,856 Director $15,500 $13,794 2024
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $11,606 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default67th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted65th

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 (Crystal Cormell) 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 175 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 67th 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.