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PeerBasis
Compensation Comparability Determination

South Tulsa Academy Inc

Executive Director / CEO

EIN 871253514
OK · NTEE B24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katherine Neafus, Executive Director / CEO ($15,000) 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 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Katherine Neafus — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$1,065 total compensation of comparable organizations → $91,296 $15,000
$3,87210th
$14,12825th
$33,865Median
$45,31975th
$57,22490th
$15,000This org · 26th
p10$3,872
p25$14,128
p50$33,865
p75$45,319
p90$57,224
$15,000

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 OK 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
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $19,277 2024
Hillside Academy Inc ID$215,043 President $4,899 $4,858 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $21,024 2025
Childrens Cottage CA$212,633 Executive Dir. $65,301 $51,209 2025
Sunset Sudbury School Inc FL$211,841 President $85,000 $74,436 2024
Play School Inc FL$218,741 Executive Director $47,173 $41,310 2024
Mate School CO$208,359 Chairman/pre $68,333 $61,079 2024
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $1,848 2023
Cornerstone Haiti FL$222,220 President $54,225 $48,888 2023
Palmyra Christian Academy MO$206,020 Director $3,550 $3,609 2023
Life Point Christian University Inc AZ$205,771 President $50,400 $45,184 2024
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $36,844 2024
Shikabania Corporation CA$224,241 Director $4,809 $3,985 2023
Mercy Christian Academy LA$204,384 Board Member $32,296 $34,130 2023
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $28,837 2023
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $16,646 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $10,071 2024
Kardia Classical School WA$196,814 Head Of School $29,358 $23,870 2025
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $31,225 2024
The Lions Tribe Academy IL$233,129 President $19,462 $17,836 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $25,023 2025
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $15,995 2024
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $4,994 2024
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $14,072 2023
Austin Korean School Inc TX$238,795 Principal $2,550 $2,448 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default26th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted26th

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 (Katherine Neafus) 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 $15,000 is reasonable (approximately the 26th 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.