Executive Director / CEO
This analysis benchmarks the total compensation of Cindy Poteet, Executive Director / CEO ($8,300) against every comparable organization that fit the selection criteria — 273 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: Cindy Poteet — reported title “President”, a direct title match to the Executive Director / CEO role.
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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Pompton Plains Preschool Parents Association | NJ | $315,122 | Director | $63,439 | $58,846 | 2024 |
| Puget Sound Christian School | WA | $314,981 | President | $5,019 | $4,548 | 2025 |
| Childrens Genesis Inc | TX | $316,975 | President | $40,014 | $41,585 | 2024 |
| Rockville Community Nursery School | MD | $313,087 | Director | $52,678 | $52,678 | 2023 |
| Lord Of Life Christian Preschool | OH | $318,105 | Education Director | $41,886 | $47,453 | 2023 |
| The Learning Nest Cincinnati | OH | $318,257 | Director President | $35,000 | $38,514 | 2024 |
| Pathways Preschool | NE | $312,448 | President | $29,500 | $32,965 | 2024 |
| Happy Days Learning Center Inc | MN | $312,408 | Director | $32,632 | $33,500 | 2024 |
| Love And Learn Preschool Inc | NJ | $318,739 | Director | $38,896 | $36,080 | 2024 |
| The Children's Farm Inc | MN | $320,352 | President | $13,200 | $13,202 | 2025 |
| Morning Glory Enterprises | CA | $321,433 | Ceo Member At Large | $75,604 | $67,826 | 2024 |
| Village Early Learning Center | VT | $309,521 | Former Program Director | $30,240 | $30,807 | 2025 |
| Susan Phillips Day School | CA | $308,750 | Chairman | $140,500 | $122,797 | 2025 |
| Peace Unlimited Corporation | NY | $322,834 | President/director | $53,404 | $51,617 | 2023 |
| Harmony Day School | KY | $307,571 | Vice President | $47,714 | $51,885 | 2025 |
| Redwood Parents Nursery School | CA | $306,383 | Director | $38,839 | $33,945 | 2025 |
| Trinity Preschool Inc | MN | $324,730 | Executive Dir. | $74,000 | $74,009 | 2025 |
| Ashmont Nursery School Inc | MA | $306,025 | Executive Di | $70,430 | $65,754 | 2024 |
| Prince Of Peace Pre School Inc | FL | $305,490 | Preschool Director | $44,390 | $43,324 | 2024 |
| Norwood Christian Preschool Inc | MA | $304,996 | President | $49,701 | $45,205 | 2025 |
| Altadena Nursery School Inc | CA | $326,868 | Director | $47,895 | $41,860 | 2025 |
| Hilltop Preschool Llc | VA | $303,781 | Preschool Director, Ex-officio Boar | $30,263 | $31,255 | 2023 |
| Azalea City Christian School Inc | AL | $303,559 | Director | $22,585 | $25,349 | 2024 |
| Community Montessori School | OH | $303,209 | Board Member | $1,148 | $1,263 | 2024 |
| Community Farm School Inc | MA | $327,842 | Clerk | $24,576 | $22,944 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.
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 MD 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 6th |
| Total compensation (D + F), as reported (no adjustments) | 5th |
| Reportable pay only (column D), adjusted | 6th |
| All sources (D + E + F), adjusted | 6th |
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.
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
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.