Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pure In Heart Christian Academy &

Executive Director / CEO

EIN 815385173
FL · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyne D Mills, Executive Director / CEO ($27,200) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Carolyne D Mills — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,234 total compensation of comparable organizations → $138,924 $27,200
$27,02410th
$36,72325th
$51,477Median
$78,00075th
$105,18890th
$27,200This org · 14th
p10$27,024
p25$36,723
p50$51,477
p75$78,000
p90$105,188
$27,200

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 FL 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
Prew Academy Of Sarasota Inc FL$462,414 Dir/principal $102,170 $105,188 2023
Trinity Simone Christian Preparatory Academy Inc FL$464,072 President $42,000 $42,000 2024
Shepherd's Heart Christian Ministries Inc FL$471,530 President $25,000 $24,356 2025
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $83,868 2023
Next Generation Academics Inc FL$493,292 Director $34,878 $35,908 2023
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $74,700 2024
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $47,235 2023
Spark Alc Inc FL$508,475 President $53,125 $53,125 2024
Mca Academy 2 Inc FL$512,672 President/director/principal $142,600 $138,924 2025
Family Life Community School Inc FL$534,892 Director $39,087 $38,079 2025
Graceview Academy Of St Cloud FL$360,831 Ceo $11,234 $11,234 2024
Scholars Christian Preschool And Academy Inc FL$355,881 Executive Director $78,000 $78,000 2024
Genesis Ministries FL$354,766 President $33,000 $33,000 2024
Engaging Young Minds Academy Inc FL$345,013 President $45,138 $46,471 2023
Umbrella Learning Academy Corp FL$578,533 President $55,130 $56,758 2023
Austin Christian Vocational Academy Inc FL$337,515 Officer $50,000 $51,477 2023
Aukela Unique & Distinguished Scholars Inc FL$332,373 Rodriguez $27,739 $27,024 2025
The Magnolia School Inc FL$634,883 Executive Di $60,380 $58,824 2025
Love To Learn Inc FL$641,553 Chairperson $88,000 $90,599 2023
The King's Academy Of West Orlando Inc FL$646,902 Principal $36,723 $36,723 2024
Potentia Academy Inc FL$649,759 Director; Ceo; And President $130,000 $133,840 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default14th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted19th
All sources (D + E + F), adjusted14th

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 (Carolyne D Mills) 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 21 similarly situated organizations (Same NTEE sector (B20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,200 is reasonable (approximately the 14th 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.