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PeerBasis
Compensation Comparability Determination

Mesquite Christian Academy Inc

Executive Director / CEO

EIN 824468951
NV · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sue Lapple, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 152 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Sue Lapple — reported title “PRINCIPAL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

152 organizations qualified on sector, size, and geography 152 within the band form the benchmarked peer set.

Distribution of comparable compensation

$732 total compensation of comparable organizations → $108,533 $30,000
$6,20610th
$17,14425th
$35,752Median
$54,17775th
$71,27990th
$30,000This org · 43rd
p10$6,206
p25$17,144
p50$35,752
p75$54,177
p90$71,279
$30,000

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 NV 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
Tift County Foundation GA$229,338 Executive Di $55,563 $54,299 2025
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $28,946 2023
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $107,990 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,162 2025
Lords Kingdom Academy Inc FL$227,205 President $21,950 $20,571 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $75,732 2023
Empowered SD$233,316 Executive Di $29,867 $32,884 2024
Potters Hand Christian School TX$233,592 Administrator $9,433 $9,692 2023
Laramie Christian Academy WY$234,512 Principal $18,819 $20,104 2024
The Northwest Florida Academy Inc FL$224,775 President $52,500 $50,656 2023
Ascend Micro School CO$235,564 Board Member $25,000 $23,915 2024
Path Educational Initiatives AZ$235,948 Director $72,000 $69,080 2024
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $13,015 2024
Lil Titans Daycare Corp IN$223,470 President $49,981 $54,136 2023
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $64,370 2023
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $64,956 2024
Noggin Educational Foundation TX$221,391 President $50,000 $49,897 2024
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $43,188 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $30,820 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $42,512 2024
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $22,547 2024
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $41,001 2024
Berean Christian Academy Inc ID$241,320 President $52,800 $54,591 2025
Logos Classical Academy LA$241,518 President $60,585 $64,838 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $37,316 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default43rd
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Sue Lapple) 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 152 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 43rd 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.