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PeerBasis
Compensation Comparability Determination

St Sophia Classical Academy Foundation

Executive Director / CEO

EIN 880943585
OK · NTEE B24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Whitney Watts, Executive Director / CEO ($4,553) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Whitney Watts — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,687 total compensation of comparable organizations → $153,053 $4,553
$14,29710th
$25,53725th
$39,223Median
$51,43375th
$65,53990th
$4,553This org · 6th
p10$14,297
p25$25,537
p50$39,223
p75$51,433
p90$65,539
$4,553

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 OK 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
Quality Education Institute Of Durham Inc Q E I D NC$302,989 Principal $36,000 $34,675 2024
Kingston Montessori Academy TX$303,350 President $35,000 $33,600 2023
The Learning Well WA$300,447 Director Of Education $31,717 $27,253 2023
Cape Cod Christian Academy Inc MA$297,994 Executive Di $47,400 $39,706 2024
Trinity Classical Academy MS$307,601 Head Of School $8,167 $8,730 2023
Mid Cities Christian Academy TX$294,632 Director $42,000 $40,321 2023
Birch School Inc NY$311,558 Executive Di $62,250 $52,436 2024
Rochester Classical Academy NY$313,821 Head Of School $50,000 $43,361 2023
Magnolia Montessori KY$290,390 President $26,308 $26,348 2024
Gardenview Montessori School WA$314,374 Director $54,819 $45,751 2024
Big Leaf Montessori WA$314,984 Head Of Scho $35,395 $30,413 2023
Copeland Run Academy PA$288,066 Director $41,538 $38,614 2024
Reach Academy Inc FL$317,631 Director $55,814 $47,617 2025
Brite Bringing Relief International FL$285,994 Trustee $16,154 $14,146 2024
Mercy Prepratory Academy TX$319,962 Founder $20,833 $20,000 2023
Aurora School VT$322,056 President $38,136 $34,859 2025
Great River Montessori Inc WI$322,872 Secretary Co-founder $55,328 $55,454 2023
Maranatha Academy Inc WI$323,010 Administratortrustee $32,011 $31,164 2024
Bloom Community School Inc IL$280,544 Board Member $62,738 $57,496 2024
Down To Earth Nonprofit OR$326,089 Executive Director $48,583 $42,057 2024
Cambria School Of Excellence Inc NY$327,723 Director $24,000 $20,216 2024
Capitol Hill Academy UT$276,029 Officer $39,000 $38,307 2023
Eddlemon Child Development Center SC$274,329 Cdc Director $40,755 $40,805 2023
Mandarin Academy CA$269,316 Vice President And Lead Teacher $113,420 $91,296 2024
Summit Academy Of Southwest Ohio Inc OH$335,504 Administrator $48,250 $47,639 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default6th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted6th

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 (Whitney Watts) 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 106 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,553 is reasonable (approximately the 6th 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.