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PeerBasis
Compensation Comparability Determination

Roman Avery Academy

Executive Director / CEO

EIN 934234913
OH · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi King, Executive Director / CEO ($36,250) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$153 total compensation of comparable organizations → $105,433 $36,250
$5,92410th
$16,41725th
$34,260Median
$52,66975th
$69,50790th
$36,250This org · 53rd
p10$5,924
p25$16,417
p50$34,260
p75$52,669
p90$69,507
$36,250

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 OH 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
Logos Classical Academy LA$241,518 President $60,585 $62,986 2025
Berean Christian Academy Inc ID$241,320 President $52,800 $53,031 2025
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $72,608 2025
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $21,903 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $41,298 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $29,939 2024
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $41,954 2024
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $12,372 2024
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $63,100 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $69,507 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $62,531 2023
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $12,643 2024
Path Educational Initiatives AZ$235,948 Director $72,000 $67,107 2024
Ascend Micro School CO$235,564 Board Member $25,000 $23,232 2024
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $42,485 2024
Laramie Christian Academy WY$234,512 Principal $18,819 $19,530 2024
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $45,718 2024
Potters Hand Christian School TX$233,592 Administrator $9,433 $9,415 2023
Empowered SD$233,316 Executive Di $29,867 $31,945 2024
Padre Pio Learning Center VA$250,261 Executive Director $25,432 $23,798 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $73,568 2023
Jacqueline B Vaughn Graduate School For IL$250,942 Director; Instructor $41,500 $39,540 2024
Rising Stars Academy Inc FL$250,957 President $2,139 $2,005 2023
Delaware School Boards Association DE$251,003 Executive Di $78,000 $72,109 2025
Veritas Christian School Inc AL$251,994 Board Member $26,383 $28,439 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default53rd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted51st

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 King) 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 171 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,250 is reasonable (approximately the 53rd 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.