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PeerBasis
Compensation Comparability Determination

Central Miami Christian Academy Inc

Executive Director / CEO

EIN 880782694
FL · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patrick Heatwole, Executive Director / CEO ($65,000) 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 61st percentile of comparable organizationswithin the typical range

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

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

$14,243 total compensation of comparable organizations → $109,989 $65,000
$18,00010th
$29,14725th
$59,809Median
$91,04775th
$104,28990th
$65,000This org · 61st
p10$18,000
p25$29,147
p50$59,809
p75$91,047
p90$104,289
$65,000

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 FL 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
Scentsability Micro-enterprise Inc FL$444,348 Employee $26,194 $26,887 2024
Florida Mentoring Network Inc FL$432,572 Executive Di $100,000 $102,646 2024
Learning Forward Education Cen FL$428,329 Executive Director $16,655 $17,096 2024
Domi Education Inc FL$406,413 Ceo $52,308 $55,278 2023
Educational Harbor Inc FL$490,880 Principal $61,407 $63,032 2024
Peace To Pieces Inc FL$494,391 President $87,046 $87,046 2025
Medha Corp FL$497,278 President $57,303 $58,819 2024
Knowledge Builders Of Florida Inc FL$387,241 Executive Director $102,312 $108,121 2023
Watermark Homeschool Enrichment Inc FL$382,427 Director - President $35,000 $35,926 2024
Edu Inc FL$372,668 President $90,000 $92,381 2024
Compass Outreach And Education Center Inc FL$371,658 President $18,267 $18,750 2024
Collegiate Pathways Inc FL$365,300 Ceo $107,154 $109,989 2024
International Gay & Lesbian Travel FL$351,119 President & $13,478 $14,243 2023
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $84,542 2023
American Porphyria Foundation FL$335,190 Executive Director $59,231 $60,798 2024
Better Learning Inc FL$314,284 Executive Director $92,350 $94,793 2024
Dont Miss A Beat Inc FL$612,882 President $17,400 $18,388 2023
Northbay Christian Academy Inc FL$633,082 Board Member $35,000 $35,926 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted56th

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 (Patrick Heatwole) 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 (B90) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,000 is reasonable (approximately the 61st 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.