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PeerBasis
Compensation Comparability Determination

Heartland High School

Executive Director / CEO

EIN 821621283
OH · NTEE B25
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Eddie Rapp, Executive Director / CEO ($40,192) against every comparable organization that fit the selection criteria — 50 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Eddie Rapp — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

50 organizations qualified on sector, size, and geography 50 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,471 total compensation of comparable organizations → $151,505 $40,192
$25,05510th
$36,08325th
$50,504Median
$65,99975th
$85,07190th
$40,192This org · 32nd
p10$25,055
p25$36,083
p50$50,504
p75$65,999
p90$85,071
$40,192

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 OH 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
Sphinx Academy Inc KY$464,773 Director Of Education $109,230 $107,943 2025
The Joseph School Inc TN$455,433 Executive Director $70,000 $71,523 2023
Yotzer Ohr Lakewood A Nj Nonprofit NJ$444,353 Trustee $24,923 $20,468 2025
Riverside Club For Adventure And Imagination IL$485,273 Executive Director $85,064 $81,290 2023
Texas Spring Corporation TX$486,922 Principal $60,000 $60,733 2022
Sunshine Alternative Education Cent NY$425,409 Ceo $43,550 $37,155 2024
West Logan Christian Academy WV$495,961 Secretary $28,400 $29,033 2024
New Song Mission Inc IN$424,399 Executive Director And Sec $42,375 $42,191 2024
Js Bryant School Inc MA$423,940 Director (Thru 10/5/24) $50,000 $42,421 2024
Fiat Classical Academy Inc IN$418,197 President $68,250 $66,203 2025
Monroe School Inc DC$504,046 President $5,000 $4,440 2022
Propel Education Forum Of MS$504,163 President & $47,436 $49,881 2024
Gold Star Private Academy Inc FL$414,915 Co-founder/i $53,484 $46,215 2025
Chesterton Academy Of The Sacred Heart Nfp Inc IL$506,307 Headmaster $91,648 $85,069 2024
Kestrel Schools Inc AZ$508,822 President/ex $35,484 $33,171 2023
Saint Sophia Hellenic Orthodox School UT$411,669 Director $88,059 $85,093 2024
Camino De Paz Center Inc NM$510,688 Treasurer $41,757 $42,404 2024
Yiya Solutions Inc NH$512,626 Ceo $75,000 $65,385 2024
North Branch School Inc VT$406,253 Board Treasurer $48,631 $46,215 2024
Mesivta Meromei Tzvi Inc NJ$403,891 President $84,200 $70,979 2024
The Patrick School Inc NJ$403,755 President $45,000 $37,934 2024
Chesterton Academy Of Saint John The Evangelist VA$525,924 Headmaster $75,000 $66,609 2025
The Rwanda School Project CA$534,874 School Director $35,342 $28,813 2024
Risalah School Of Excellence WA$538,322 President $7,754 $6,385 2025
Banner Learning Corp FL$379,328 President/director $68,604 $60,849 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default32nd
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted28th

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 (Eddie Rapp) 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 50 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,192 is reasonable (approximately the 32nd 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.