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PeerBasis
Compensation Comparability Determination

Hillside Academy Inc

Executive Director / CEO

EIN 861143689
ID · NTEE B240
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marli Watkins, Executive Director / CEO ($4,899) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,074 total compensation of comparable organizations → $92,066 $4,899
$3,90510th
$14,91125th
$34,151Median
$45,70175th
$57,70690th
$4,899This org · 15th
p10$3,905
p25$14,911
p50$34,151
p75$45,701
p90$57,706
$4,899

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $15,126 2025
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $19,439 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $21,201 2025
Childrens Cottage CA$212,633 Executive Dir. $65,301 $51,640 2025
Sunset Sudbury School Inc FL$211,841 President $85,000 $75,063 2024
Play School Inc FL$218,741 Executive Director $47,173 $41,658 2024
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $1,864 2023
Mate School CO$208,359 Chairman/pre $68,333 $61,594 2024
Cornerstone Haiti FL$222,220 President $54,225 $49,300 2023
Palmyra Christian Academy MO$206,020 Director $3,550 $3,639 2023
Shikabania Corporation CA$224,241 Director $4,809 $4,019 2023
Life Point Christian University Inc AZ$205,771 President $50,400 $45,564 2024
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $37,154 2024
Mercy Christian Academy LA$204,384 Board Member $32,296 $34,417 2023
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $28,094 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $16,786 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $10,156 2024
The Lions Tribe Academy IL$233,129 President $19,462 $17,986 2024
Kardia Classical School WA$196,814 Head Of School $29,358 $24,071 2025
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $31,488 2024
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $16,130 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $25,235 2025
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $5,036 2024
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $14,191 2023
Austin Korean School Inc TX$238,795 Principal $2,550 $2,468 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ID 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 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted15th

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 (Marli Watkins) 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 68 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,899 is reasonable (approximately the 15th 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.