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PeerBasis
Compensation Comparability Determination

Boise Classical Academy Inc

Executive Director / CEO

EIN 842010351
ID · NTEE B20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Benjamin Brandon, Executive Director / CEO ($36,214) against every comparable organization that fit the selection criteria — 259 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

259 organizations qualified on sector, size, and geography 259 within the band form the benchmarked peer set.

Distribution of comparable compensation

$753 total compensation of comparable organizations → $147,949 $36,214
$8,09010th
$22,01525th
$37,252Median
$59,76775th
$81,65190th
$36,214This org · 48th
p10$8,090
p25$22,015
p50$37,252
p75$59,767
p90$81,651
$36,214

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

OrganizationStateTotal revenueTotal compSource
Thomasville Antiques Show Foundation IncGA $353,321$25,756 990
Deep Roots School IncNJ $351,162$38,107 990
Journey School Of HoustonTX $350,685$40,329 990
Lincoln Heights Tutorial ProgramCA $350,503$59,132 990
Genesis MinistriesFL $354,766$40,743 990
Grace Preparatory Academy Of GreaterMA $354,941$33,072 990
Creating Hope IncOH $349,714$4,642 990
Valor Classical Christian Academy IncWI $349,030$11,901 990
Scholars Christian Preschool And Academy IncFL $355,881$66,905 990
Interlocking Ministries IncNC $348,910$82,153 990
Providence Christian SchoolWA $348,332$3,841 990
Vision 2020 Education FoundationMN $357,509$13,270 990
Jewell SchoolAZ $358,641$32,320 990
Royal Legacy Christian AcademyIA $346,133$35,185 990
Engaging Young Minds Academy IncFL $345,013$39,861 990
King's AcademyTX $360,086$93,230 990
Agia Sophia AcademyOR $360,441$38,812 990
Grace Christian Academy St LouisMO $360,737$36,208 990
Graceview Academy Of St CloudFL $360,831$9,636 990
Pacem School IncVT $361,754$49,111 990
Erie County Association Of School BoardsNY $362,373$56,176 990
Wellspring Cultural&educational Foundation IncCT $341,900$78,267 990
Global Conservation Leaders IncCA $341,786$3,689 990
Cascades Montessori Middle SchoolWA $341,347$60,720 990
Geneva Childrens CenterCA $340,806$51,496 990

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 ID 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 default48th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted46th

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 (Benjamin Brandon) 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 259 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,214 is reasonable (approximately the 48th 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.