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PeerBasis
Compensation Comparability Determination

East Central Illinois Christian School

Executive Director / CEO

EIN 871368987
IL · NTEE B20
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Florence Partenheimer, Executive Director / CEO ($15,008) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Florence Partenheimer — reported title “BOOKKEEPER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,932 total compensation of comparable organizations → $85,624 $15,008
$8,74410th
$11,52125th
$23,638Median
$42,75675th
$55,56490th
$15,008This org · 42nd
p10$8,744
p25$11,521
p50$23,638
p75$42,756
p90$55,564
$15,008

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 IL 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
Stonebridge Academy Institute OK$113,838 Director $12,586 $14,097 2025
Trinity Classical Christian Academy WA$116,920 Director $31,847 $29,770 2024
Foundation For Excellence In Public Education In Clarke County Ga Inc GA$97,615 Exec. Director $10,000 $10,808 2023
Bailiwicks Enrichment Campus FL$96,742 President And Executive Director $9,280 $9,371 2023
Rooted Collaborative TX$94,025 Director $22,000 $22,385 2025
Trustees Of Hopkins Academy MA$93,922 President $2,000 $1,932 2023
Hope Academy For Dyslexia TX$123,120 Director $24,211 $25,287 2024
Diablo Valley School CA$92,884 Trustee $28,338 $24,890 2025
Abbie S New School Inc PR$124,643 Executive Director $7,096 $7,499 2023
Family Learning Institute MI$126,662 Executive Di $51,830 $57,506 2023
The Portsmouth Schools Foundation VA$89,951 Executive Di $43,333 $44,974 2023
Living Way Academy Inc GA$128,253 President $11,200 $11,758 2024
Friendship Christian School Inc KY$132,251 Vice President $12,506 $13,667 2025
Educational Ministries OR$82,343 Board Member $36,000 $34,906 2024
Yakima Valley Visitors & Convention Fdn WA$80,286 President & Ceo Of Yvvcb $13,501 $12,620 2024
Frederick East Classical Inc MD$137,570 Executive Director $15,416 $15,492 2023
Martin County Education Association FL$140,809 President $87,296 $85,624 2024
King's Christian Academy Inc VA$141,633 Director/teacher $32,185 $31,610 2025
Pathways Early College Academy CA$74,912 Founding Director $55,502 $50,038 2024
Literacy For Kids Inc MI$143,306 Executive Di $65,000 $72,118 2023
Xilin North Shore Chinese School IL$148,087 Principal $10,046 $10,312 2024
California Teachers Associations CA$155,506 President $9,400 $8,475 2024
Northwest Ohio Educational OH$156,939 Executive Director $39,000 $42,016 2025
Oak Trails School Inc MI$159,435 President $47,355 $51,033 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted38th

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 (Florence Partenheimer) 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 24 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,008 is reasonable (approximately the 42nd 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.