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PeerBasis
Compensation Comparability Determination

Sandia School

Executive Director / CEO

EIN 850196115
NM · NTEE B240
FY ending 2023-07-31
June 9, 2026

This analysis benchmarks the total compensation of Heather Mock, Executive Director / CEO ($149,553) against every comparable organization that fit the selection criteria — 126 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Heather Mock — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

126 organizations qualified on sector, size, and geography 126 within the band form the benchmarked peer set.

Distribution of comparable compensation

$43,638 total compensation of comparable organizations → $561,487 $149,553
$116,24610th
$154,94225th
$227,831Median
$316,32375th
$412,73390th
$149,553This org · 22nd
p10$116,246
p25$154,942
p50$227,831
p75$316,323
p90$412,733
$149,553

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 NM 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
Park Day School Corporation CA$15,245,548 Executive Director $327,565 $255,438 2024
Stanley British Primary School CO$15,222,626 Head Of School $276,063 $239,055 2024
Kipp Kansas City MO$15,196,299 Executive Director $177,710 $175,000 2023
Corbett Preparatory School Of Ids FL$15,170,018 Head Of Scho $250,834 $212,801 2024
Learning Excellence Foundation Of West Broward County Inc FL$15,320,404 Principal $125,402 $103,646 2025
🔒 121 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default22nd
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted22nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 126-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.