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PeerBasis
Compensation Comparability Determination

Friendship Christian School Inc

Executive Director / CEO

EIN 882832608
KY · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Betty Madden, Executive Director / CEO ($12,506) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$701 total compensation of comparable organizations → $89,812 $12,506
$7,65310th
$11,29125th
$25,901Median
$39,57575th
$53,16590th
$12,506This org · 27th
p10$7,653
p25$11,291
p50$25,901
p75$39,575
p90$53,165
$12,506

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 KY 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
Living Way Academy Inc GA$128,253 President $11,200 $10,759 2024
Frederick East Classical Inc MD$137,570 Executive Director $15,416 $14,176 2023
Family Learning Institute MI$126,662 Executive Di $51,830 $52,622 2023
Abbie S New School Inc PR$124,643 Executive Director $7,096 $7,499 2023
Martin County Education Association FL$140,809 President $87,296 $78,351 2024
Hope Academy For Dyslexia TX$123,120 Director $24,211 $23,139 2024
King's Christian Academy Inc VA$141,633 Director/teacher $32,185 $28,925 2025
Literacy For Kids Inc MI$143,306 Executive Di $65,000 $65,993 2023
Trinity Classical Christian Academy WA$116,920 Director $31,847 $27,242 2024
Xilin North Shore Chinese School IL$148,087 Principal $10,046 $9,436 2024
Stonebridge Academy Institute OK$113,838 Director $12,586 $12,900 2025
California Teachers Associations CA$155,506 President $9,400 $7,755 2024
East Central Illinois Christian School IL$108,457 Bookkeeper $15,008 $13,733 2025
Northwest Ohio Educational OH$156,939 Executive Director $39,000 $38,448 2025
Oak Trails School Inc MI$159,435 President $47,355 $46,699 2024
Virginia Association Of Science VA$164,234 Executive Director $40,000 $36,899 2024
Trinity Learning Center MO$164,589 Director $22,050 $22,312 2024
Foundation For Excellence In Public Education In Clarke County Ga Inc GA$97,615 Exec. Director $10,000 $9,890 2023
Bailiwicks Enrichment Campus FL$96,742 President And Executive Director $9,280 $8,575 2023
Asa Christian Academy FL$170,116 Executive Director $42,000 $38,810 2023
Rooted Collaborative TX$94,025 Director $22,000 $20,484 2025
Trustees Of Hopkins Academy MA$93,922 President $2,000 $1,768 2023
Diablo Valley School CA$92,884 Trustee $28,338 $22,776 2025
The Greenhouse Schoolinc MA$173,484 Executive Di $6,300 $5,569 2023
The Portsmouth Schools Foundation VA$89,951 Executive Di $43,333 $41,155 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Betty Madden) 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 37 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,506 is reasonable (approximately the 27th 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.