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PeerBasis
Compensation Comparability Determination

Hametown Christian Academy Inc

Executive Director / CEO

EIN 871753754
OH · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of David Roeser, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 180 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: David Roeser — reported title “PRINCIPAL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$153 total compensation of comparable organizations → $105,433 $30,000
$5,93810th
$17,22225th
$36,036Median
$53,31775th
$71,12390th
$30,000This org · 42nd
p10$5,938
p25$17,222
p50$36,036
p75$53,317
p90$71,123
$30,000

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 OH 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
Nevada School Of Inquiry NV$252,707 Director $69,000 $65,301 2025
Putnam City Public Schools OK$252,756 Executive Di $32,048 $35,210 2023
Veritas Christian School Inc AL$251,994 Board Member $26,383 $28,439 2023
Delaware School Boards Association DE$251,003 Executive Di $78,000 $72,109 2025
Rising Stars Academy Inc FL$250,957 President $2,139 $2,005 2023
Batavia Foundation For Educational IL$253,959 Administrator $6,148 $5,858 2024
Jacqueline B Vaughn Graduate School For IL$250,942 Director; Instructor $41,500 $39,540 2024
Padre Pio Learning Center VA$250,261 Executive Director $25,432 $23,798 2024
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $45,718 2024
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $42,485 2024
House Of Emmanuel Inc OH$256,940 President $15,086 $15,943 2023
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $69,507 2024
Veritas Montessori Academy TX$259,856 Director $15,500 $15,026 2024
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $12,372 2024
Central Washington District 5 WA$261,225 District Dir $26,200 $22,733 2024
Sacred Journey Academy MN$261,390 President $22,972 $21,431 2025
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $72,608 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $36,250 2025
Logos Classical Academy LA$241,518 President $60,585 $62,986 2025
Berean Christian Academy Inc ID$241,320 President $52,800 $53,031 2025
Central Texas Education Center TX$264,163 President $41,266 $40,005 2024
Bellevue Home School Enrichment TN$264,300 Co-director $15,326 $15,210 2025
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $21,903 2024
Deep Waters Academy TX$265,042 President $15,490 $14,629 2025
Christian Cottage Prep TX$239,363 Head Of School $42,600 $41,298 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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)39th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted40th

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 (David Roeser) 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 180 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 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.