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PeerBasis
Compensation Comparability Determination

Deep Roots School Inc

Executive Director / CEO

EIN 832054891
NJ · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diana Aiello, Executive Director / CEO ($47,981) against every comparable organization that fit the selection criteria — 261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$948 total compensation of comparable organizations → $186,286 $47,981
$10,41310th
$27,55925th
$46,399Median
$75,65275th
$102,66090th
$47,981This org · 51st
p10$10,413
p25$27,559
p50$46,399
p75$75,652
p90$102,660
$47,981

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Journey School Of HoustonTX $350,685$50,779 990
Lincoln Heights Tutorial ProgramCA $350,503$74,454 990
Boise Classical Academy IncID $352,443$45,597 990
Creating Hope IncOH $349,714$5,845 990
Valor Classical Christian Academy IncWI $349,030$14,984 990
Thomasville Antiques Show Foundation IncGA $353,321$32,430 990
Interlocking Ministries IncNC $348,910$103,440 990
Providence Christian SchoolWA $348,332$4,836 990
Genesis MinistriesFL $354,766$51,301 990
Grace Preparatory Academy Of GreaterMA $354,941$41,641 990
Scholars Christian Preschool And Academy IncFL $355,881$84,241 990
Royal Legacy Christian AcademyIA $346,133$44,302 990
Engaging Young Minds Academy IncFL $345,013$50,190 990
Vision 2020 Education FoundationMN $357,509$16,708 990
Jewell SchoolAZ $358,641$40,695 990
King's AcademyTX $360,086$117,387 990
Wellspring Cultural&educational Foundation IncCT $341,900$98,548 990
Agia Sophia AcademyOR $360,441$48,869 990
Global Conservation Leaders IncCA $341,786$4,645 990
Grace Christian Academy St LouisMO $360,737$45,590 990
Graceview Academy Of St CloudFL $360,831$12,133 990
Cascades Montessori Middle SchoolWA $341,347$76,453 990
Geneva Childrens CenterCA $340,806$64,839 990
Pacem School IncVT $361,754$61,836 990
Erie County Association Of School BoardsNY $362,373$70,732 990

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 NJ 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 default51st
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted49th

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 (Diana Aiello) 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 261 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,981 is reasonable (approximately the 51st 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). 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.