Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Lag Academy

Executive Director / CEO

EIN 923506310
MS · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Rolison, Executive Director / CEO ($45,923) against every comparable organization that fit the selection criteria — 257 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

257 organizations qualified on sector, size, and geography 257 within the band form the benchmarked peer set.

Distribution of comparable compensation

$141 total compensation of comparable organizations → $157,290 $45,923
$7,63210th
$21,74125th
$37,063Median
$61,81475th
$80,96290th
$45,923This org · 60th
p10$7,632
p25$21,741
p50$37,063
p75$61,814
p90$80,962
$45,923

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 MS 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
Team Steam Nation Inc AZ$390,250 Chief Executive $63,000 $54,401 2024
The Kineo School WA$394,154 President & Teacher $56,250 $45,218 2024
Ivy League Christian Academy VA$387,935 Chairman $40,600 $36,237 2023
Livingston Huaxia Chinese School NJ$387,855 Principal $9,737 $8,037 2023
Arrow Preparatory Academy WA$396,196 Secretary $1,840 $1,523 2023
Dominion Equippers Inc TX$386,263 Pres $8,500 $7,634 2024
Chesterton Academy Of St James CA$397,328 Member $108,428 $86,549 2023
World Language Initiative Mt MT$397,765 Executive Dir. $70,000 $66,003 2025
Huaxia Chinese School At Great Valley PA$384,668 Principal $5,000 $4,609 2023
Shalom Christian Academy And Daycare MO$384,306 Secretary $111,363 $105,904 2024
Coeur Academy MO$399,150 Director Of Education $83,598 $77,451 2025
Cambridge Math Circle Inc MA$399,548 President, Executive Director $122,917 $99,174 2024
Enrich Kids Now GA$383,289 Executive Director $27,210 $25,291 2023
Classical Studies Of Central Indiana IN$382,673 Executive Director $13,783 $12,714 2025
Friends-montessori School NC$400,557 Director $59,229 $53,532 2025
Feat Of Southern Nevada NV$382,327 Executive Dir. $73,350 $66,015 2024
International School Of Djibouti MN$401,059 Board Member $6,189 $5,349 2025
Auburn Teacher's Association NY$381,885 President $7,500 $5,928 2025
Educational Services Corpus Christi Corp PR$380,940 Principal $26,600 $26,600 2024
Matthew House Az Inc AZ$402,796 Executive Director $27,750 $24,670 2023
Tgs Foundation ME$403,900 Executive Director $21,600 $19,420 2024
Cornerstone Christian Academy NY$378,306 Chairman $41,115 $33,358 2024
Love & Grace Christian Academy Inc GA$377,520 President $58,080 $52,434 2024
Friends Of Forensics CA$405,788 Executive Director $5,000 $3,877 2024
Freedom Christian Schools Inc PA$376,264 Principal $18,500 $16,565 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default60th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted58th

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 (Lori Rolison) 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 257 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,923 is reasonable (approximately the 60th 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.