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PeerBasis
Compensation Comparability Determination

Down To Earth Nonprofit

Executive Director / CEO

EIN 921007380
OR · NTEE B24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi Mckay, Executive Director / CEO ($48,583) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Heidi Mckay — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,817 total compensation of comparable organizations → $176,802 $48,583
$16,34110th
$30,95925th
$45,301Median
$59,36375th
$76,69190th
$48,583This org · 57th
p10$16,341
p25$30,959
p50$45,301
p75$59,363
p90$76,691
$48,583

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 OR 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
Cambria School Of Excellence Inc NY$327,723 Director $24,000 $23,353 2024
Maranatha Academy Inc WI$323,010 Administratortrustee $32,011 $35,999 2024
Great River Montessori Inc WI$322,872 Secretary Co-founder $55,328 $64,059 2023
Aurora School VT$322,056 President $38,136 $40,268 2025
Mercy Prepratory Academy TX$319,962 Founder $20,833 $23,103 2023
Reach Academy Inc FL$317,631 Director $55,814 $55,005 2025
Summit Academy Of Southwest Ohio Inc OH$335,504 Administrator $48,250 $55,030 2024
Big Leaf Montessori WA$314,984 Head Of Scho $35,395 $35,131 2023
Gardenview Montessori School WA$314,374 Director $54,819 $52,850 2024
Mysa School Inc DC$337,850 President $192,053 $176,802 2025
Rochester Classical Academy NY$313,821 Head Of School $50,000 $50,090 2023
Birch School Inc NY$311,558 Executive Di $62,250 $60,572 2024
Phoenix Learning Academy FL$341,934 Director $23,181 $23,450 2024
Seton Foundation NH$344,088 Trustee/teacher $42,273 $43,274 2023
Trinity Classical Academy MS$307,601 Head Of School $8,167 $10,084 2023
International School Of Greenville SC$348,825 President $22,800 $25,613 2024
Kingston Montessori Academy TX$303,350 President $35,000 $38,814 2023
Quality Education Institute Of Durham Inc Q E I D NC$302,989 Principal $36,000 $40,055 2024
Cottage Forest School MI$349,440 Head Of School $15,413 $16,690 2025
St Sophia Classical Academy Foundation OK$302,320 President $4,553 $5,260 2025
The Learning Well WA$300,447 Director Of Education $31,717 $31,481 2023
Operation Rebirth Inc OH$352,625 Exec Directo $35,000 $41,098 2023
Cape Cod Christian Academy Inc MA$297,994 Executive Di $47,400 $45,867 2024
Mid Cities Christian Academy TX$294,632 Director $42,000 $46,577 2023
Magnolia Montessori KY$290,390 President $26,308 $30,436 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default57th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted57th

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 (Heidi Mckay) 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 111 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,583 is reasonable (approximately the 57th 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.