Executive Director / CEO
This analysis benchmarks the total compensation of Cynthia Duncan, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 159 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
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 WY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Total revenue | Total comp | Source |
|---|---|---|---|---|
| Potters Hand Christian School | TX | $233,592 | $9,073 | 990 |
| Ascend Micro School | CO | $235,564 | $22,387 | 990 |
| Empowered | SD | $233,316 | $30,782 | 990 |
| Affirm Leadership Christian Academy Inc | IL | $233,168 | $70,891 | 990 |
| Path Educational Initiatives | AZ | $235,948 | $64,665 | 990 |
| Asp2 Steam Academy Inc Nfp | IL | $236,055 | $12,183 | 990 |
| Akaula School | HI | $236,825 | $60,256 | 990 |
| Dayspring Montessori School | IL | $231,503 | $101,087 | 990 |
| Montessori Farm School Inc | NC | $237,988 | $60,804 | 990 |
| Congregation B'nai Emet Preschool | CA | $238,683 | $40,428 | 990 |
| Northvale Preschool | NJ | $238,745 | $28,850 | 990 |
| Mesquite Christian Academy Inc | NV | $229,787 | $28,082 | 990 |
| Christian Cottage Prep | TX | $239,363 | $39,795 | 990 |
| Tift County Foundation | GA | $229,338 | $50,828 | 990 |
| Mesa Christian Academy Inc | AZ | $240,338 | $21,106 | 990 |
| Every Kids A Genius Inc | FL | $228,660 | $27,096 | 990 |
| Berean Christian Academy Inc | ID | $241,320 | $51,101 | 990 |
| Quartzsite Southern Christian Academy | AZ | $227,630 | $2,960 | 990 |
| Logos Classical Academy | LA | $241,518 | $60,694 | 990 |
| Roman Avery Academy | OH | $241,765 | $34,931 | 990 |
| Lords Kingdom Academy Inc | FL | $227,205 | $32,248 | 990 |
| Highland Montessori School | TX | $242,439 | $69,966 | 990 |
| The Northwest Florida Academy Inc | FL | $224,775 | $47,419 | 990 |
| Columbus Classical Christian School | OH | $244,916 | $34,172 | 990 |
| Lil Titans Daycare Corp | IN | $223,470 | $55,741 | 990 |
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 WY 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 43rd |
| Total compensation (D + F), as reported (no adjustments) | 39th |
| Reportable pay only (column D), adjusted | 44th |
| All sources (D + E + F), adjusted | 42nd |
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.
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
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.