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PeerBasis
Compensation Comparability Determination

Shalom Christian Academy And Daycare

Executive Director / CEO

EIN 810584911
MO · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Fonville, Executive Director / CEO ($111,363) against every comparable organization that fit the selection criteria — 254 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

254 organizations qualified on sector, size, and geography 254 within the band form the benchmarked peer set.

Distribution of comparable compensation

$148 total compensation of comparable organizations → $165,398 $111,363
$8,02410th
$21,06025th
$37,741Median
$64,22175th
$85,03590th
$111,363This org · 98th
p10$8,024
p25$21,060
p50$37,741
p75$64,221
p90$85,035
$111,363

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 MO 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
Huaxia Chinese School At Great Valley PA$384,668 Principal $5,000 $4,847 2023
Enrich Kids Now GA$383,289 Executive Director $27,210 $26,594 2023
Classical Studies Of Central Indiana IN$382,673 Executive Director $13,783 $13,370 2025
Dominion Equippers Inc TX$386,263 Pres $8,500 $8,028 2024
Feat Of Southern Nevada NV$382,327 Executive Dir. $73,350 $69,418 2024
Auburn Teacher's Association NY$381,885 President $7,500 $6,234 2025
Educational Services Corpus Christi Corp PR$380,940 Principal $26,600 $26,600 2024
Livingston Huaxia Chinese School NJ$387,855 Principal $9,737 $8,451 2023
Ivy League Christian Academy VA$387,935 Chairman $40,600 $38,105 2023
Team Steam Nation Inc AZ$390,250 Chief Executive $63,000 $57,205 2024
Cornerstone Christian Academy NY$378,306 Chairman $41,115 $35,078 2024
Love & Grace Christian Academy Inc GA$377,520 President $58,080 $55,137 2024
Lag Academy MS$391,574 Director $45,923 $48,290 2024
Freedom Christian Schools Inc PA$376,264 Principal $18,500 $17,418 2024
Excel Academy WY$375,173 President $46,689 $48,597 2023
The Kineo School WA$394,154 President & Teacher $56,250 $47,548 2024
Midwest Christian Montessori Academy IL$373,593 School Director/non-officer $79,348 $73,652 2024
Arrow Preparatory Academy WA$396,196 Secretary $1,840 $1,601 2023
Chesterton Academy Of St James CA$397,328 Member $108,428 $91,010 2023
World Language Initiative Mt MT$397,765 Executive Dir. $70,000 $69,406 2025
The Helping House TX$370,185 Teacher/director $73,327 $71,299 2023
Coeur Academy MO$399,150 Director Of Education $83,598 $81,443 2025
In Situ Explorers NC$369,440 President $69,872 $68,164 2024
Saint Ambrose Academy PA$369,386 President And Treasurer $45,000 $41,277 2025
Cambridge Math Circle Inc MA$399,548 President, Executive Director $122,917 $104,286 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default98th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted95th

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 (Elaine Fonville) 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 254 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,363 is reasonable (approximately the 98th 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.