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PeerBasis
Compensation Comparability Determination

Miss Kates Pre K Inc

Executive Director / CEO

EIN 020745591
FL · NTEE B21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kate Hart, Executive Director / CEO ($41,600) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kate Hart — reported title “Managing Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$586 total compensation of comparable organizations → $148,442 $41,600
$12,17610th
$30,25325th
$43,102Median
$56,31675th
$67,50090th
$41,600This org · 46th
p10$12,176
p25$30,253
p50$43,102
p75$56,316
p90$67,500
$41,600

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 FL 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
Promiseland Preschool Inc AZ$217,865 President $60,800 $60,458 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $42,177 2024
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $56,316 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $82,608 2023
The Neighborhood Playschool CO$215,847 Officer $55,000 $53,123 2025
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $20,941 2025
Izabel Inc IL$220,388 President $23,190 $23,573 2024
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,489 2024
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $36,207 2025
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $30,884 2025
Easter Preschool MN$221,830 Program Director $49,885 $49,652 2025
Woodside Nursery School NY$213,543 Trustee $19,800 $18,499 2024
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $54,765 2024
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $51,830 2023
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $18,701 2023
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $4,970 2025
Canaan Development Foundation IL$211,246 Director $51,264 $52,109 2024
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $37,751 2025
International Education And CA$225,492 Director $25,668 $23,594 2023
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $70,517 2025
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $34,833 2024
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $47,631 2024
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $56,177 2023
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $47,182 2023
Community Partnership For Children NM$226,587 Executive Director $86,999 $99,606 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2023 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 FL 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 default46th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted45th

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 (Kate Hart) 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 181 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,600 is reasonable (approximately the 46th 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.