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PeerBasis
Compensation Comparability Determination

Realms Of Inquiry

Executive Director / CEO

EIN 742384140
UT · NTEE B24Z
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Peter Westman, Executive Director / CEO ($54,021) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$156 total compensation of comparable organizations → $168,092 $54,021
$21,27710th
$32,64225th
$44,259Median
$57,23775th
$76,70690th
$54,021This org · 68th
p10$21,277
p25$32,642
p50$44,259
p75$57,237
p90$76,706
$54,021

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 UT 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
Mighty Oaks Enrichment Center KS$454,779 President $25,000 $26,389 2024
Dalton Learning Academy Inc FL$439,244 President $80,250 $73,659 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $32,602 2023
Fhl Academy Inc MN$457,508 President $32,048 $30,941 2024
The Masters Study Inc IN$457,523 Director $1,600 $1,649 2024
Atx Kids Club TX$438,372 Executive Dir. $87,717 $85,732 2024
Evergreen Garden School WA$437,214 Director $55,725 $50,186 2023
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $49,561 2023
Wild Fern Montessori School VA$459,360 Head Of School $48,499 $45,754 2024
The Open School CA$459,653 Chairman $47,321 $41,104 2023
Carter Christian Academy Inc KY$459,674 Teacher $33,417 $34,175 2025
Brighton Academy OR$435,945 Chairman/pre $38,900 $35,296 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $32,619 2024
The Academy For Children Inc NJ$434,561 President $100,008 $87,243 2024
The New School Of Syracuse NY$432,680 Director $51,500 $44,298 2025
Weaver Child Development Center OH$464,055 Exec Director/vice President $72,921 $73,517 2025
Gainesville Georgia Homeschool GA$432,378 Frmr Mbr; Cr $1,800 $1,768 2024
Phoenix Academic Center Inc OK$432,153 Head Administrator $65,660 $70,642 2024
Fayette Street Educational Foundation NM$432,037 President $37,400 $40,464 2023
Living Word Christian Academy TX$464,702 Waco, Tx $38,588 $37,715 2024
Up Christian Academy Inc WI$429,619 Administrator $15,000 $15,306 2024
Heartland Christian Academy Inc MN$467,140 Director Of Operations $44,752 $43,206 2024
Richmond Primary School VA$467,254 Founder/executive Director $65,976 $64,080 2023
Heritage Christian School NH$428,738 Board Member/principal $30,000 $27,066 2024
Vardaman Street Christian Academy Inc MS$428,231 Secretary/treasurer $22,450 $23,800 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted67th

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 (Peter Westman) 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 13, 2026, comparing compensation against 131 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,021 is reasonable (approximately the 68th 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 13, 2026.