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PeerBasis
Compensation Comparability Determination

Michelle Davis

Executive Director / CEO

EIN 874616253
TX · NTEE B20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Davis, Executive Director / CEO ($25,421) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,163 total compensation of comparable organizations → $99,146 $25,421
$9,08010th
$19,08025th
$36,861Median
$47,14775th
$75,22790th
$25,421This org · 39th
p10$9,080
p25$19,080
p50$36,861
p75$47,147
p90$75,227
$25,421

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Nci Community Fund IncTX $329,491$17,740 990
Saint Francis Montessori ChristianTX $301,529$38,755 990
Austin Japanese School IncTX $290,647$7,163 990
Journey School Of HoustonTX $350,685$42,888 990
King's AcademyTX $360,086$99,146 990
The Helping HouseTX $370,185$73,327 990
Deep Waters AcademyTX $265,042$23,099 990
Central Texas Education CenterTX $264,163$40,082 990
Veritas Montessori AcademyTX $259,856$15,055 990
Dominion Equippers IncTX $386,263$8,256 990
Highland Montessori SchoolTX $242,439$72,749 990
Christian Cottage PrepTX $239,363$41,378 990
Potters Hand Christian SchoolTX $233,592$9,433 990
Destiny Christian AcademyTX $416,116$34,967 990
Noggin Educational FoundationTX $221,391$48,566 990
Tyler Ind School District FoundationTX $422,347$79,661 990
Yucca Blossom MontessoriTX $448,028$31,154 990
Banner Of Faith Ministries IncTX $453,467$23,311 990

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 TX 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted33rd

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 (Michelle Davis) 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 18 similarly situated organizations (Same NTEE sector (B20) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,421 is reasonable (approximately the 39th 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). 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.