Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Kardia Classical School

Executive Director / CEO

EIN 851947905
WA · NTEE B24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Tracy Molina, Executive Director / CEO ($29,358) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,310 total compensation of comparable organizations → $112,285 $29,358
$4,35810th
$17,30725th
$38,404Median
$56,23775th
$71,19990th
$29,358This org · 44th
p10$4,358
p25$17,307
p50$38,404
p75$56,237
p90$71,199
$29,358

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 WA 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
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $38,404 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $30,776 2025
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $6,142 2024
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $28,837 2023
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $17,307 2023
Mercy Christian Academy LA$204,384 Board Member $32,296 $41,976 2023
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $45,314 2024
Life Point Christian University Inc AZ$205,771 President $50,400 $55,572 2024
Palmyra Christian Academy MO$206,020 Director $3,550 $4,439 2023
St Catherine Of Siena Academy NY$186,368 Chair & Trea $4,090 $4,237 2024
Mate School CO$208,359 Chairman/pre $68,333 $75,121 2024
Huaxia Chinese School At Bridgewate NJ$184,351 Principal $8,480 $8,680 2024
Sunset Sudbury School Inc FL$211,841 President $85,000 $91,548 2024
Childrens Cottage CA$212,633 Executive Dir. $65,301 $62,981 2025
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $25,857 2025
Ohr Zahava TX$179,842 Vice President $47,630 $56,237 2023
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $23,708 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $18,448 2025
Hillside Academy Inc ID$215,043 President $4,899 $5,975 2024
Boulder Sudbury School CO$176,598 Secretary And Teacher $6,516 $6,979 2025
Play School Inc FL$218,741 Executive Director $47,173 $50,807 2024
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $2,273 2023
Cornerstone Haiti FL$222,220 President $54,225 $60,128 2023
Shikabania Corporation CA$224,241 Director $4,809 $4,901 2023
Solon Academy Inc OH$166,891 Board Member $1,125 $1,407 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2025 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 WA 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 default44th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted44th

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 (Tracy Molina) 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 57 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,358 is reasonable (approximately the 44th 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.