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PeerBasis
Compensation Comparability Determination

Rochester Classical Academy

Executive Director / CEO

EIN 842617305
NY · NTEE B24
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Daniel Black, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 112 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Daniel Black — reported title “Head of School”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

112 organizations qualified on sector, size, and geography 112 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,814 total compensation of comparable organizations → $176,486 $50,000
$16,34810th
$29,26025th
$44,945Median
$59,20775th
$76,35890th
$50,000This org · 62nd
p10$16,348
p25$29,260
p50$44,945
p75$59,207
p90$76,358
$50,000

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 NY 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
Gardenview Montessori School WA$314,374 Director $54,819 $52,756 2024
Big Leaf Montessori WA$314,984 Head Of Scho $35,395 $35,069 2023
Birch School Inc NY$311,558 Executive Di $62,250 $60,464 2024
Reach Academy Inc FL$317,631 Director $55,814 $54,907 2025
Mercy Prepratory Academy TX$319,962 Founder $20,833 $23,062 2023
Trinity Classical Academy MS$307,601 Head Of School $8,167 $10,066 2023
Aurora School VT$322,056 President $38,136 $40,196 2025
Great River Montessori Inc WI$322,872 Secretary Co-founder $55,328 $63,945 2023
Maranatha Academy Inc WI$323,010 Administratortrustee $32,011 $35,936 2024
Kingston Montessori Academy TX$303,350 President $35,000 $38,745 2023
Quality Education Institute Of Durham Inc Q E I D NC$302,989 Principal $36,000 $39,984 2024
St Sophia Classical Academy Foundation OK$302,320 President $4,553 $5,250 2025
Down To Earth Nonprofit OR$326,089 Executive Director $48,583 $48,496 2024
The Learning Well WA$300,447 Director Of Education $31,717 $31,425 2023
Cambria School Of Excellence Inc NY$327,723 Director $24,000 $23,311 2024
Cape Cod Christian Academy Inc MA$297,994 Executive Di $47,400 $45,785 2024
Mid Cities Christian Academy TX$294,632 Director $42,000 $46,494 2023
Summit Academy Of Southwest Ohio Inc OH$335,504 Administrator $48,250 $54,932 2024
Magnolia Montessori KY$290,390 President $26,308 $30,381 2024
Mysa School Inc DC$337,850 President $192,053 $176,486 2025
Copeland Run Academy PA$288,066 Director $41,538 $44,525 2024
Brite Bringing Relief International FL$285,994 Trustee $16,154 $16,313 2024
Phoenix Learning Academy FL$341,934 Director $23,181 $23,408 2024
Seton Foundation NH$344,088 Trustee/teacher $42,273 $43,196 2023
Bloom Community School Inc IL$280,544 Board Member $62,738 $66,299 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 NY 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 default62nd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted61st

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 (Daniel Black) 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 112 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 62nd 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.