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PeerBasis
Compensation Comparability Determination

Family Cooperative Preschool Inc

Executive Director / CEO

EIN 042325603
MA · NTEE B21Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Rogers, Executive Director / CEO ($47,507) against every comparable organization that fit the selection criteria — 219 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Rogers — reported title “SCHOOL DIREC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

219 organizations qualified on sector, size, and geography 219 within the band form the benchmarked peer set.

Distribution of comparable compensation

$631 total compensation of comparable organizations → $159,766 $47,507
$16,86010th
$34,67225th
$48,189Median
$62,21175th
$76,38490th
$47,507This org · 49th
p10$16,860
p25$34,672
p50$48,189
p75$62,211
p90$76,384
$47,507

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 MA 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
Fullerton Community Nursery School CA$243,626 Director $36,365 $34,944 2024
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $3,294 2023
Miss Ellies Education Center Inc PA$244,518 President $60,000 $66,585 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $57,655 2024
Faith Services RI$241,105 Director $30,967 $33,044 2024
Childrens House Preschool Inc CO$245,629 Executive Director $80,335 $83,512 2025
Hopmeadow Nursery School Inc CT$246,117 Director $45,490 $46,240 2025
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $44,167 2025
Little Shepherds Day Care KY$246,887 Director $40,996 $49,014 2024
One Step Ministries VA$247,383 President $24,930 $27,578 2023
Lynn Oaks School Inc LA$238,918 Principal $7,223 $8,623 2025
Wee Love Preschool CO$247,410 Executive Di $83,516 $86,819 2025
California Kindergarten Association CA$247,867 President $8,200 $8,112 2023
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $47,132 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $15,046 2023
Northeast Iowa Montessori School IA$248,842 Head Of Scho $36,980 $46,390 2023
Agape Educational Center Inc CA$236,971 Cfo $65,860 $63,286 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $62,351 2025
Early Learning Center At Richard Winn SC$251,325 Elc Director $30,000 $33,931 2025
Passion Preschool Educational Childcare AZ$252,201 Preschool Dir From 3-2024 To 8-2024 $39,759 $42,551 2024
Valley Drive Preschool Inc VA$252,977 Director $26,736 $29,576 2023
Philomath Montessori School OR$233,069 Executive Director $70,098 $70,574 2025
Intown Playgroup Inc DC$233,068 Director Of The Playgroup $38,333 $37,433 2024
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $36,361 2024
Learning Tree Christian School WY$253,768 School Director $40,277 $47,995 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2024 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 MA 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 default49th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted48th

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 Rogers) 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 219 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,507 is reasonable (approximately the 49th 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.