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PeerBasis
Compensation Comparability Determination

Firm Foundations Academy

Executive Director / CEO

EIN 833689642
PA · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Northup, Executive Director / CEO ($37,674) against every comparable organization that fit the selection criteria — 284 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: Sarah Northup — reported title “CHAIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

284 organizations qualified on sector, size, and geography 284 within the band form the benchmarked peer set.

Distribution of comparable compensation

$158 total compensation of comparable organizations → $175,667 $37,674
$9,70210th
$28,12425th
$49,629Median
$73,88875th
$91,54890th
$37,674This org · 36th
p10$9,702
p25$28,124
p50$49,629
p75$73,888
p90$91,548
$37,674

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 PA 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
Cupola Academy PA$470,082 Co-director $89,304 $89,304 2024
North Star Montessori School Inc IN$470,268 Director $64,972 $68,707 2024
Black Male Working Academy Inc KY$468,676 Executive Director $19,094 $20,571 2024
Shepherd's Heart Christian Ministries Inc FL$471,530 President $25,000 $22,944 2025
Southwest Montessori Academy Inc IN$472,283 Executive Dir. $47,464 $50,192 2024
Amundsen Educational Center AK$472,588 Executive Dir. $96,861 $92,861 2024
Woodland Montessori School Inc MO$467,230 President $88,100 $93,570 2024
Haven Education Solutions Inc MD$473,044 President $12,250 $11,824 2023
University Montessori School VA$466,888 Head Of School $61,298 $61,104 2023
Friends Of Gantry Plaza State Park Inc NY$466,105 Executive Director $99,900 $90,523 2024
National Association For Search VA$475,413 Executive Director $93,149 $90,189 2024
Cottonwood Alc Inc MT$475,815 President $70,674 $74,424 2025
Trinity Simone Christian Preparatory Academy Inc FL$464,072 President $42,000 $39,565 2024
Arcadian Fellowship Church Inc MD$476,640 Vice President $60,000 $56,250 2024
French-american School Of Norfolk VA$463,262 Director $62,447 $60,463 2024
Sea-king District Of The Washington Interscholastic Activities Assn WA$462,852 Sea-king District Director $44,325 $38,768 2025
Prew Academy Of Sarasota Inc FL$462,414 Dir/principal $102,170 $99,090 2023
Chess And Strategy Game Association MN$462,253 Associate Di $90,623 $92,447 2023
Pentathlon Institute Inc IN$462,122 National Director $96,499 $102,046 2024
Pure In Heart Christian Academy & FL$461,442 President $27,200 $25,623 2024
Pinnacle Christian School TX$481,840 Head Of School $43,654 $43,789 2024
Green Mountain Montessori School VT$482,315 President $80,077 $83,210 2023
Cuyahoga Valley Christian Academy OH$457,299 Admin Repres $11,127 $12,167 2023
Star Christian School CA$456,867 President $30,700 $27,368 2023
University Montessori School LA$484,030 Chairman $31,990 $36,367 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)35th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted35th

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 (Sarah Northup) 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 284 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,674 is reasonable (approximately the 36th 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.