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PeerBasis
Compensation Comparability Determination

Spirit At Play Inc

Executive Director / CEO

EIN 810471947
MT · NTEE B200
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Wolfsen, Executive Director / CEO ($56,569) against every comparable organization that fit the selection criteria — 278 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Wolfsen — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

278 organizations qualified on sector, size, and geography 278 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $162,515 $56,569
$8,62110th
$26,27725th
$45,225Median
$68,83075th
$84,15290th
$56,569This org · 62nd
p10$8,621
p25$26,277
p50$45,225
p75$68,830
p90$84,152
$56,569

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 MT 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
Excellence In Education CA$445,380 Executive Dir. $81,999 $65,687 2024
Yucca Blossom Montessori TX$448,028 President $31,154 $29,764 2023
Touchstones Discussion Project Inc MD$444,972 Executive Di $95,306 $85,101 2023
East Providence Education Association RI$444,361 President $9,696 $8,403 2025
Axiom Christian Classical School NM$444,326 President, Dean Of Athletics & Activities $25,000 $25,681 2023
Foothills Christian School WA$444,133 Member $8,000 $6,645 2024
Gainesville Preparatory School Inc GA$449,991 Vice Preside $41,913 $40,250 2023
Springfield Christian School WA$450,316 Chairman $44,467 $36,933 2024
Cambridge School Volunteers Inc MA$450,938 Executive Director $96,934 $78,725 2025
Family Health Ministries Inc NC$451,760 Former Executive Director $72,000 $69,016 2024
Anthem Classical Academy AR$453,466 Head Of School $33,588 $36,059 2023
Banner Of Faith Ministries Inc TX$453,467 President $24,000 $22,272 2024
Cornerstone Christian Schools Inc ID$454,132 President $34,708 $34,252 2024
Foundation For Pottstown Education PA$454,654 Executive Di $101,439 $91,425 2025
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $73,091 2023
Chesterton Academy Of Rochester NY$438,015 Board Member $39,183 $32,847 2024
Sheltering Tree Ranch Inc TN$437,675 Vice-president $22,375 $22,463 2023
Windsor Street Montessori School MO$436,941 President $24,000 $22,973 2025
Alexandria Classical Christian VA$436,415 Headmaster $34,854 $31,220 2024
Star Christian School CA$456,867 President $30,700 $25,319 2023
Cuyahoga Valley Christian Academy OH$457,299 Admin Repres $11,127 $11,256 2023
Pathway Academy NM$434,930 Principal $69,008 $70,889 2023
Morning Glory Montessori School CA$434,705 President $187,650 $150,320 2024
Cornerstone Community School Association KS$432,581 Director $33,327 $32,540 2025
Pure In Heart Christian Academy & FL$461,442 President $27,200 $23,705 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default62nd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted60th

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 (Susan Wolfsen) 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 278 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,569 is reasonable (approximately the 62nd 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.