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PeerBasis
Compensation Comparability Determination

Chesterton Academy Of Rochester

Executive Director / CEO

EIN 871950795
NY · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jill Farrell, Executive Director / CEO ($39,183) against every comparable organization that fit the selection criteria — 273 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jill Farrell — 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

273 organizations qualified on sector, size, and geography 273 within the band form the benchmarked peer set.

Distribution of comparable compensation

$174 total compensation of comparable organizations → $193,865 $39,183
$10,27310th
$31,05025th
$53,582Median
$82,32975th
$101,19490th
$39,183This org · 34th
p10$10,273
p25$31,050
p50$53,582
p75$82,329
p90$101,194
$39,183

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 NY 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
The Education Foundation Of Indian River FL$438,310 Executive Director $81,462 $87,190 2023
Sheltering Tree Ranch Inc TN$437,675 Vice-president $22,375 $26,796 2023
Windsor Street Montessori School MO$436,941 President $24,000 $27,405 2025
Alexandria Classical Christian VA$436,415 Headmaster $34,854 $37,242 2024
Pathway Academy NM$434,930 Principal $69,008 $84,564 2023
Morning Glory Montessori School CA$434,705 President $187,650 $179,317 2024
Cornerstone Community School Association KS$432,581 Director $33,327 $38,817 2025
Foothills Christian School WA$444,133 Member $8,000 $7,926 2024
Axiom Christian Classical School NM$444,326 President, Dean Of Athletics & Activities $25,000 $30,635 2023
Cor Deo Christian Academy OR$431,689 Principal Director $93,037 $95,614 2024
East Providence Education Association RI$444,361 President $9,696 $10,024 2025
Touchstones Discussion Project Inc MD$444,972 Executive Di $95,306 $101,517 2023
Excellence In Education CA$445,380 Executive Dir. $81,999 $78,358 2024
Woodside School And Community MA$429,686 President $46,640 $46,381 2024
Southside Academy Incorporated NC$429,521 Secretary $55,710 $63,702 2024
Spirit At Play Inc MT$446,640 Executive Dir. $56,569 $67,481 2024
Splendor Bilingual Montessori School NJ$428,488 Secretary $48,474 $47,895 2024
Yucca Blossom Montessori TX$448,028 President $31,154 $35,506 2023
Global Connection Academy OH$427,339 Board Member $65,000 $76,187 2024
Sweet Tree Arts ME$426,649 Executive Di $35,846 $39,722 2024
Gainesville Preparatory School Inc GA$449,991 Vice Preside $41,913 $48,015 2023
Springfield Christian School WA$450,316 Chairman $44,467 $44,058 2024
Cambridge School Volunteers Inc MA$450,938 Executive Director $96,934 $93,911 2025
Family Health Ministries Inc NC$451,760 Former Executive Director $72,000 $82,329 2024
Diamante Montessori School IL$422,764 President $8,000 $8,704 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default34th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Jill Farrell) 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 273 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,183 is reasonable (approximately the 34th 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.