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PeerBasis
Compensation Comparability Determination

Brandywine School Of Early Learning

Executive Director / CEO

EIN 010578476
PA · NTEE B20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Royds, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$826 total compensation of comparable organizations → $118,278 $52,500
$6,62110th
$19,32625th
$37,509Median
$58,56075th
$75,72690th
$52,500This org · 71st
p10$6,621
p25$19,326
p50$37,509
p75$58,560
p90$75,726
$52,500

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 PA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Kids CollegeCA $275,925$37,407 990
Daufuskie Island Independent SchoolSC $276,012$56,054 990
Crescent Montessori School IncCA $276,291$95,702 990
Saint Francis Classical Academy IncFL $271,537$43,413 990
James Squadrito Montessori SchoolPA $276,807$9,742 990
Chesterton Foundation Of St GeorgeMI $270,930$99,101 990
Jenny Lynn Elementary Of PennsylvaniaPA $269,016$2,000 990
Christian Hope Academy IncSC $279,675$21,938 990
Philly Agile Learning CommunityPA $280,886$70,861 990
KinderhausCA $281,015$68,705 990
Academy Of Rome And Cartersville IncGA $281,328$21,081 990
Eureka Educational Academy IncFL $281,527$3,879 990
Old Believerprivate SchoolAK $282,002$20,353 990
Homeschool Christian Academy IncMO $283,095$42,837 990
Deep Waters AcademyTX $265,042$23,854 990
Bellevue Home School EnrichmentTN $264,300$15,738 990
Expatriate Education InternationalIN $284,021$15,228 990
Central Texas Education CenterTX $264,163$41,393 990
Knox Forest SchoolTN $284,687$58,732 990
Annette Mains Ministries IncIN $285,821$65,987 990
Sacred Journey AcademyMN $261,390$22,175 990
Central Washington District 5WA $261,225$23,522 990
Florida Academy Of ExcellenceFL $287,206$7,065 990
Veritas Montessori AcademyTX $259,856$15,548 990
Ohio Christian Academy IncOH $290,417$25,379 990

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 PA 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 default71st
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted69th

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 (Jennifer Royds) 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 201 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 71st 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). 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.