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PeerBasis
Compensation Comparability Determination

Christ Our Savior Academy Inc

Executive Director / CEO

EIN 813266658
TN · NTEE B21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Juliana Kock, Executive Director / CEO ($63,430) against every comparable organization that fit the selection criteria — 302 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

302 organizations qualified on sector, size, and geography 302 within the band form the benchmarked peer set.

Distribution of comparable compensation

$320 total compensation of comparable organizations → $138,652 $63,430
$16,61010th
$32,27425th
$43,931Median
$57,14875th
$74,59790th
$63,430This org · 83rd
p10$16,610
p25$32,274
p50$43,931
p75$57,148
p90$74,597
$63,430

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 TN 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
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $62,624 2024
Childrens Center Inc CT$365,688 President, Director $61,669 $53,431 2024
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $56,890 2023
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $19,474 2025
4corners Community Nursery Inc MD$367,697 Executive Director $39,980 $34,539 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $5,745 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $103,658 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $36,216 2025
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,271 2025
Asbury Preschool NC$363,456 Director $18,400 $17,115 2025
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $40,113 2025
Glenridge Nursery School CA$361,159 Program Dir $149,326 $119,151 2024
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $30,771 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $23,738 2024
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $55,973 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $47,436 2023
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $46,720 2025
Mckeen Street Learning Center ME$359,407 President/director $78,321 $72,470 2024
Haytown Road Nursery School NJ$358,488 School Director $47,016 $39,936 2023
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $58,819 2025
Guanghua Chinese Cultural Association PA$374,017 Principal $5,700 $5,252 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $49,598 2024
Whole Child Learning Co VT$375,021 School Director $16,913 $15,731 2024
Spring Hill Center NH$357,304 Program Director $49,527 $42,258 2024
Learning Ladder Preschool MO$375,784 School Direc $39,224 $37,400 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default83rd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted83rd

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 (Juliana Kock) 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 302 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,430 is reasonable (approximately the 83rd 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.