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PeerBasis
Compensation Comparability Determination

Shumway Academy Ltd

Executive Director / CEO

EIN 820533885
ID · NTEE B24
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gina Booth, Executive Director / CEO ($53,083) against every comparable organization that fit the selection criteria — 122 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gina Booth — 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

122 organizations qualified on sector, size, and geography 122 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,541 total compensation of comparable organizations → $149,915 $53,083
$19,80910th
$30,49425th
$40,786Median
$52,44375th
$68,97690th
$53,083This org · 76th
p10$19,809
p25$30,494
p50$40,786
p75$52,443
p90$68,976
$53,083

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 ID 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
Bright Academy AL$390,922 Director/pre $42,000 $40,361 2025
The Hampton School NC$391,351 Director $68,927 $65,028 2024
Philadelphia School Of Democracy PA$389,461 Vice Preside $58,590 $51,973 2025
Excellent Covenant Christian TX$388,738 Secretary/treasurer $31,870 $29,968 2023
Christ The King Christian Academy NC$393,223 Headmaster $33,700 $30,974 2025
Harmony Christian Academy NJ$395,130 Director $52,523 $42,818 2024
Abadie Academy Inc FL$386,087 Founder/director $96,000 $84,777 2023
Living Wisdom School Of Nevada City CA$395,383 Director $31,606 $24,919 2024
Round Grove Christian Academy MO$398,060 Administrator $32,555 $31,483 2024
Tears Inc OR$382,971 Executive Director $74,725 $63,361 2024
Redeemer Classical School Inc IN$382,827 President And Headmaster $53,750 $50,421 2025
Creekside Montessori AZ$382,172 Director $54,519 $49,288 2023
The Grove School AL$380,659 President $58,500 $57,706 2024
Acorn School Of Charleston SC$378,520 Administrator $90,000 $85,730 2024
Al Judiy Academy CA$377,997 Head Of School $48,127 $37,945 2024
Crossroads Christian Academy TN$377,701 Headmaster $15,000 $14,397 2024
Woodland Community School Inc NH$404,065 Executive Dir. $67,691 $55,599 2025
Platt Park Children's Center CO$375,367 Director $58,167 $49,614 2025
Sharon School Of Excellence FL$374,801 Ceo $162,332 $143,354 2023
Simba Educational Ministries SD$407,286 President $8,400 $8,715 2023
The Trinity School Of Cartersville Inc GA$368,288 Director $38,000 $33,987 2025
Grassroots Free School System Inc FL$413,396 School Director $41,600 $35,683 2024
Belle Creek Education Center CO$421,210 Executive Director $47,077 $41,217 2024
Highlands Latin School Inc FL$423,358 President $33,333 $29,436 2023
Secret Garden Montessori NJ$423,643 Head Of School $53,821 $43,876 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 ID 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 default76th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted75th

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 (Gina Booth) 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 122 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,083 is reasonable (approximately the 76th 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.