Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

First Presbyterian Academy Inc

Executive Director / CEO

EIN 825362510
SC · NTEE B24
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tom Roe, Executive Director / CEO ($111,150) against every comparable organization that fit the selection criteria — 234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tom Roe — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

234 organizations qualified on sector, size, and geography 234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$596 total compensation of comparable organizations → $857,876 $111,150
$58,40010th
$98,07825th
$128,651Median
$177,82375th
$222,64990th
$111,150This org · 36th
p10$58,400
p25$98,078
p50$128,651
p75$177,823
p90$222,649
$111,150

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 SC 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
Sunrise Christian Academy Inc KS$6,226,747 Executive Di $45,333 $45,598 2024
Veritas Christian Academy Inc MA$6,228,086 Principal $79,764 $66,735 2024
Mooresville Christian Academy Inc IN$6,218,737 Prior Head O $131,879 $126,148 2025
Hillel School Of Tampa Inc FL$6,237,404 Head Of School $122,988 $110,749 2023
Gesher School Inc VA$6,262,088 Head Of School $155,949 $144,334 2023
🔒 229 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default36th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted34th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 234-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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.