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PeerBasis
Compensation Comparability Determination

The Lab School Of Memphis Inc

Executive Director / CEO

EIN 921145530
TN · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Coi Morefield, Executive Director / CEO ($12,017) against every comparable organization that fit the selection criteria — 255 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

255 organizations qualified on sector, size, and geography 255 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $154,153 $12,017
$7,80310th
$20,28925th
$37,412Median
$61,72175th
$83,71390th
$12,017This org · 16th
p10$7,803
p25$20,289
p50$37,412
p75$61,721
p90$83,713
$12,017

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 TN 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
Crescent Academy CA$335,567 President & Ceo $107,000 $90,496 2023
Austin Christian Vocational Academy Inc FL$337,515 Officer $50,000 $46,006 2023
St Louis Modern Chinese School MO$337,557 Chairman $756 $784 2023
St John Paul Ii Independent School Inc KS$338,029 Principal $60,000 $63,488 2023
Offense Ministries Inc IL$338,137 Headmaster/s $40,721 $38,086 2024
Cager Athletic Association CA$338,390 Ceo $39,150 $32,161 2024
Ka Hale O Na Keiki Inc HI$333,803 Executive Di $100,496 $88,125 2023
Lifeprep Projects Inc NC$339,374 Exec Directo $7,663 $7,533 2024
Los Alamos Public Schools Foundation NM$339,687 Executive Dir. $56,164 $59,166 2023
Aukela Unique & Distinguished Scholars Inc FL$332,373 Rodriguez $27,739 $24,152 2025
Stanza Education Corporation CA$332,157 Ceo $1,800 $1,479 2024
Geneva Childrens Center CA$340,806 Director $63,440 $53,655 2023
La Salle Community Center CA$331,750 Ceo $16,200 $13,308 2024
Chapin Academy SC$331,736 Administrator $34,648 $35,403 2023
Cascades Montessori Middle School WA$341,347 Secretary Teacher Admin $67,256 $55,808 2025
Global Conservation Leaders Inc CA$341,786 Ceo $4,679 $3,844 2024
Parker Jordan Christian Academy NY$330,984 Executive Director $55,000 $46,063 2025
Wellspring Cultural&educational Foundation Inc CT$341,900 Execuitve Director $88,800 $81,549 2023
Nci Community Fund Inc TX$329,491 President $16,924 $16,581 2023
Grande Ronde Academy OR$328,874 Principal $32,218 $28,464 2024
Grace Collaborative Incorporated NY$328,833 President And Ceo $2,900 $2,429 2025
Engaging Young Minds Academy Inc FL$345,013 President $45,138 $41,532 2023
Royal Legacy Christian Academy IA$346,133 Executive Di $18,359 $19,689 2023
Five Points Academy CO$324,589 Executive Director $8,072 $7,364 2024
Providence Christian School WA$348,332 Board $4,564 $4,002 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default16th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted15th

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 (Coi Morefield) 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 255 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,017 is reasonable (approximately the 16th 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.