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PeerBasis
Compensation Comparability Determination

Kc Academy Sulphur Inc

Executive Director / CEO

EIN 830928862
LA · NTEE B24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Chereth Caldwell, Executive Director / CEO ($15,583) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chereth Caldwell — reported title “PRES”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,114 total compensation of comparable organizations → $149,108 $15,583
$4,24110th
$16,21725th
$33,250Median
$44,54775th
$55,78790th
$15,583This org · 25th
p10$4,241
p25$16,217
p50$33,250
p75$44,547
p90$55,787
$15,583

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 LA 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
The Lions Tribe Academy IL$233,129 President $19,462 $17,376 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $9,811 2024
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $16,217 2024
Austin Korean School Inc TX$238,795 Principal $2,550 $2,385 2023
Vanguard Gifted Academy IL$239,584 Head Of School $62,315 $55,636 2024
Ivy Greene Inc MS$241,054 Executive Dir. $20,491 $20,192 2025
Lycoming Learning Group PA$242,662 Director Of School $58,750 $54,778 2023
Shikabania Corporation CA$224,241 Director $4,809 $3,883 2023
Cornerstone Haiti FL$222,220 President $54,225 $47,628 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $1,801 2023
Montessori School St Clair IL$246,546 Director/age $63,000 $56,248 2024
Play School Inc FL$218,741 Executive Director $47,173 $40,245 2024
Hillside Academy Inc ID$215,043 President $4,899 $4,733 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $14,613 2025
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $18,779 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $20,482 2025
Childrens Cottage CA$212,633 Executive Dir. $65,301 $49,889 2025
River Canyon School Inc CO$255,347 Director $47,302 $42,408 2023
Sunset Sudbury School Inc FL$211,841 President $85,000 $72,517 2024
Gods Glory Christian School Inc FL$256,155 President $60,000 $52,700 2023
Excellerated Teaching Academy Inc FL$256,314 Executive Director $45,000 $41,146 2022
Dianova Foundation CA$256,465 Director $42,805 $34,559 2023
Mate School CO$208,359 Chairman/pre $68,333 $59,505 2024
Seton Academy IL$259,388 Employee $66,500 $59,373 2024
Palmyra Christian Academy MO$206,020 Director $3,550 $3,516 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted25th

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 (Chereth Caldwell) 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 77 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,583 is reasonable (approximately the 25th 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.