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PeerBasis
Compensation Comparability Determination

Covenant Academy In The Hills

Executive Director / CEO

EIN 813076946
MI · NTEE B11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Reeves, Executive Director / CEO ($72,650) against every comparable organization that fit the selection criteria — 129 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

129 organizations qualified on sector, size, and geography 129 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,389 total compensation of comparable organizations → $517,048 $72,650
$6,12810th
$17,30725th
$29,960Median
$63,53675th
$94,40890th
$72,650This org · 81st
p10$6,128
p25$17,307
p50$29,960
p75$63,536
p90$94,408
$72,650

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 MI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Friends Of Cambridge Rindge AndMA $226,231$37,347 990
International Association Of QualitativeIL $225,966$24,764 990
Redwood Foundation IncKY $225,962$19,262 990
Cookeville Cosmetology School IncTN $225,792$15,887 990
The Wayne Hospital Foundation IncOH $228,137$45,404 990
Cornish FoundationWA $228,749$21,713 990
Partners In Education FoundationKS $223,931$28,904 990
Bartow High School Yellow JacketsFL $223,839$4,256 990
Goshen Band Boosters IncIN $222,405$2,389 990
Re-imagining Migration IncMA $232,236$193,187 990
Cencal Youth SportsCA $219,561$20,413 990
Ferdinand Building DevelopmentMA $233,859$26,763 990
Omart Women Supporting WomenPA $219,279$46,570 990
North Dakota High School CoachesND $234,192$10,845 990
City Of Orange Public Library FoundationCA $218,507$35,137 990
Friends Of The Pool IncFL $217,448$41,230 990
Imagine America FoundationVA $236,304$140,032 990
Rouse HsfbbcTX $236,504$8,044 990
Trinity Education FoundationWA $215,309$74,176 990
Kfbsf IncNC $237,983$81,846 990
The Educators' CooperativeTN $214,686$40,735 990
The Academic Council On The Un System IncDC $238,663$87,528 990
National Inventors Hall Of Fame SelectionOH $238,787$240,829 990
Viking Booster ClubID $239,718$6,504 990
Peace Academic Center IncKS $210,137$38,793 990

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 MI 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 default81st
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted48th

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 (Patricia Reeves) 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 129 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,650 is reasonable (approximately the 81st 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). 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.