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

Shelburne Nursery School

Executive Director / CEO

EIN 030193820
VT · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sherri Hill, Executive Director / CEO ($38,335) against every comparable organization that fit the selection criteria — 251 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

251 organizations qualified on sector, size, and geography 251 within the band form the benchmarked peer set.

Distribution of comparable compensation

$578 total compensation of comparable organizations → $153,019 $38,335
$13,78810th
$32,60925th
$44,373Median
$57,46175th
$71,78390th
$38,335This org · 34th
p10$13,788
p25$32,609
p50$44,373
p75$57,461
p90$71,783
$38,335

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 VT 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
Little Friends Preschool WA$268,967 President $67,221 $61,376 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $44,920 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $58,826 2024
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $12,009 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $49,045 2025
Creative Preschool Inc OH$271,452 Tepe $40,885 $44,161 2024
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $35,445 2023
Children's House Of Montessori Inc CT$264,957 President $20,500 $19,096 2025
Next Step Elc WA$264,898 Treasurer $48,738 $44,500 2024
The Frazee Center SC$264,604 Treasurer $30,000 $32,860 2023
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $47,945 2024
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $41,339 2025
Early Learning Center Inc NJ$264,245 President $61,700 $57,838 2023
Giving Tree Montessori Inc TN$263,753 President $15,300 $16,886 2023
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $54,299 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $62,900 2023
Still Water Montessori School Inc SC$275,930 President $36,200 $38,514 2024
Monarch Montessori School MN$259,806 Executive Director $63,000 $63,484 2024
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $30,516 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $96,848 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $20,960 2021
Carter Nursery School Inc MA$258,376 School Director $63,900 $60,288 2023
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $57,149 2024
Minneapolis Nature Preschool MN$257,058 Director $39,524 $39,828 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $63,441 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default34th
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted33rd

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 (Sherri Hill) 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 251 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,335 is reasonable (approximately the 34th 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.