Sapphire Early Learning Center
Sapphire Early Learning Center's latest filing in the PeerBasis snapshot reports a Part VII D + F figure of $46,878 for Cheryl Kushner, Director (FY 2024). Column F can include amounts from the filing and related organizations.
After indexing supported filing years to 2025 comparison dollars, the subject figure is $48,111. It is higher than the D + F figure for 139 of 296 peer organizations selected under the disclosed tier Same NTEE sector (B20), nationwide + size band 0.67–1.5× revenue (approximately 47%; median $49,997). This is descriptive, not a reasonableness conclusion.
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Review the selected comparables for Sapphire Early Learning Center, then prepare a source-linked report and bracketed documentation worksheet for the board to verify and complete.
Review the peer setSelected peer organizations
Actual selection tier: Same NTEE sector (B20), nationwide + size band 0.67–1.5× revenue. Displayed D + F figures from supported filing years are indexed to 2025 comparison dollars with BLS CPI-U; a nationwide tier also uses 2024 BEA RPP as a consumer price-level proxy when both the subject and peer have supported state codes. Unsupported state codes receive no interstate adjustment. Comparison values can differ from the raw filing. Column F may include related-organization amounts.
| Organization | State | Revenue | D + F (2025 dollars) |
|---|---|---|---|
| Veritas Classical Academy Inc | OH | $497,815 | $31,910 |
| Tyger River Childrens Center Inc | SC | $498,459 | $64,221 |
| Nevada R-5 School District Public | MO | $496,775 | $9,388 |
| Mr Dad Fathers Club | IL | $495,372 | $38,836 |
| Whispering Pines Christian School | CA | $494,848 | $26,048 |
| Chesterton Academy Of St Philip Neri | MO | $502,211 | $74,239 |
| New Mexico Society Of Cpas | NM | $493,310 | $104,585 |
| Hopi School Inc | AZ | $492,215 | $53,028 |
View the organization record and available filings on ProPublica