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

Childrens Cottage

Executive Director / CEO

EIN 946001250
CA · NTEE B24
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Heidi Nettz, Executive Director / CEO ($65,301) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,359 total compensation of comparable organizations → $116,421 $65,301
$4,89010th
$17,99225th
$39,819Median
$56,56475th
$73,02390th
$65,301This org · 82nd
p10$4,890
p25$17,992
p50$39,819
p75$56,564
p90$73,023
$65,301

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 CA 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
Sunset Sudbury School Inc FL$211,841 President $85,000 $94,920 2024
Desert Springs Christian Academy NM$213,660 Headmaster 7 $21,524 $26,810 2025
Open Door Christian School PA$214,476 Teacher & Assistant Administrator $20,736 $24,581 2024
South Tulsa Academy Inc OK$214,734 Board Member $15,000 $19,128 2025
Hillside Academy Inc ID$215,043 President $4,899 $6,195 2024
Mate School CO$208,359 Chairman/pre $68,333 $77,888 2024
Play School Inc FL$218,741 Executive Director $47,173 $52,678 2024
Palmyra Christian Academy MO$206,020 Director $3,550 $4,602 2023
Life Point Christian University Inc AZ$205,771 President $50,400 $57,619 2024
Gaia Democratic School MN$205,347 Officer-key Employee $40,000 $46,983 2024
Mercy Christian Academy LA$204,384 Board Member $32,296 $43,523 2023
Emmanuel Coastal Academy Inc FL$221,404 President $2,050 $2,356 2023
Cornerstone Haiti FL$222,220 President $54,225 $62,342 2023
Faith Alive Christian Academy VI$201,389 Teacher $27,288 $28,837 2023
Shikabania Corporation CA$224,241 Director $4,809 $5,082 2023
Kardia Classical School WA$196,814 Head Of School $29,358 $30,439 2025
Albert Lea Wrestling Boosters MN$196,683 Trustee $33,900 $39,819 2024
Grace Christian Academy NC$196,126 Teacher $26,667 $31,910 2025
Bais Yaakov Bnos Chayil Inc NJ$229,282 Trustee $20,000 $21,226 2024
Bnos Sarah Inc NJ$194,438 Trustee $6,000 $6,368 2024
Rise Mhk Corporation KS$231,322 Dir. Of Educ $10,000 $12,843 2024
The Lions Tribe Academy IL$233,129 President $19,462 $22,744 2024
The Morgan Oliver School For Anti-racism Inc GA$192,109 Ceo $14,583 $17,945 2023
Kc Academy Sulphur Inc LA$233,813 Pres $15,583 $20,397 2024
Austin Korean School Inc TX$238,795 Principal $2,550 $3,122 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default82nd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted82nd

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 Nettz) 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 67 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,301 is reasonable (approximately the 82nd 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.