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PeerBasis
Compensation Comparability Determination

Putnam City Public Schools

Executive Director / CEO

EIN 731309115
OK · NTEE B20J
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Seal, Executive Director / CEO ($32,048) against every comparable organization that fit the selection criteria — 180 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Seal — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$139 total compensation of comparable organizations → $95,964 $32,048
$5,40510th
$15,67525th
$32,799Median
$48,52875th
$64,73690th
$32,048This org · 49th
p10$5,405
p25$15,675
p50$32,799
p75$48,528
p90$64,736
$32,048

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 OK 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
Nevada School Of Inquiry NV$252,707 Director $69,000 $59,437 2025
Hametown Christian Academy Inc OH$252,451 Principal $30,000 $27,306 2025
Veritas Christian School Inc AL$251,994 Board Member $26,383 $25,885 2023
Batavia Foundation For Educational IL$253,959 Administrator $6,148 $5,332 2024
Delaware School Boards Association DE$251,003 Executive Di $78,000 $65,633 2025
Rising Stars Academy Inc FL$250,957 President $2,139 $1,825 2023
Jacqueline B Vaughn Graduate School For IL$250,942 Director; Instructor $41,500 $35,989 2024
Padre Pio Learning Center VA$250,261 Executive Director $25,432 $21,660 2024
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $41,613 2024
House Of Emmanuel Inc OH$256,940 President $15,086 $14,511 2023
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $38,669 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $63,265 2024
Veritas Montessori Academy TX$259,856 Director $15,500 $13,677 2024
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $11,261 2024
Central Washington District 5 WA$261,225 District Dir $26,200 $20,691 2024
Sacred Journey Academy MN$261,390 President $22,972 $19,507 2025
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $66,088 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $32,994 2025
Logos Classical Academy LA$241,518 President $60,585 $57,330 2025
Central Texas Education Center TX$264,163 President $41,266 $36,412 2024
Berean Christian Academy Inc ID$241,320 President $52,800 $48,268 2025
Bellevue Home School Enrichment TN$264,300 Co-director $15,326 $13,844 2025
Deep Waters Academy TX$265,042 President $15,490 $13,316 2025
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $19,936 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $37,589 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default49th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted52nd
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 (Jennifer Seal) 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 180 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,048 is reasonable (approximately the 49th 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.