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PeerBasis
Compensation Comparability Determination

Tears Inc

Executive Director / CEO

EIN 861071709
OR · NTEE B24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Roderick Davis, Executive Director / CEO ($74,725) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roderick Davis — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,817 total compensation of comparable organizations → $176,802 $74,725
$23,35310th
$35,95025th
$48,583Median
$62,03375th
$81,35390th
$74,725This org · 84th
p10$23,353
p25$35,950
p50$48,583
p75$62,033
p90$81,353
$74,725

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 OR 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
Redeemer Classical School Inc IN$382,827 President And Headmaster $53,750 $59,464 2025
Creekside Montessori AZ$382,172 Director $54,519 $58,128 2023
The Grove School AL$380,659 President $58,500 $68,055 2024
Abadie Academy Inc FL$386,087 Founder/director $96,000 $99,982 2023
Acorn School Of Charleston SC$378,520 Administrator $90,000 $101,105 2024
Al Judiy Academy CA$377,997 Head Of School $48,127 $44,750 2024
Crossroads Christian Academy TN$377,701 Headmaster $15,000 $16,978 2024
Excellent Covenant Christian TX$388,738 Secretary/treasurer $31,870 $35,343 2023
Philadelphia School Of Democracy PA$389,461 Vice Preside $58,590 $61,295 2025
Platt Park Children's Center CO$375,367 Director $58,167 $58,512 2025
Shumway Academy Ltd ID$390,670 Director $53,083 $62,603 2023
Bright Academy AL$390,922 Director/pre $42,000 $47,600 2025
Sharon School Of Excellence FL$374,801 Ceo $162,332 $169,065 2023
The Hampton School NC$391,351 Director $68,927 $76,691 2024
Christ The King Christian Academy NC$393,223 Headmaster $33,700 $36,529 2025
Harmony Christian Academy NJ$395,130 Director $52,523 $50,497 2024
Living Wisdom School Of Nevada City CA$395,383 Director $31,606 $29,389 2024
The Trinity School Of Cartersville Inc GA$368,288 Director $38,000 $40,083 2025
Round Grove Christian Academy MO$398,060 Administrator $32,555 $37,130 2024
Woodland Community School Inc NH$404,065 Executive Dir. $67,691 $65,570 2025
Simba Educational Ministries SD$407,286 President $8,400 $10,277 2023
Operation Rebirth Inc OH$352,625 Exec Directo $35,000 $41,098 2023
Grassroots Free School System Inc FL$413,396 School Director $41,600 $42,082 2024
Cottage Forest School MI$349,440 Head Of School $15,413 $16,690 2025
International School Of Greenville SC$348,825 President $22,800 $25,613 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2024 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 OR 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 default84th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted83rd

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 (Roderick Davis) 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 121 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,725 is reasonable (approximately the 84th 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.