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PeerBasis
Compensation Comparability Determination

The Boston Children's School Inc

Executive Director / CEO

EIN 042381340
MA · NTEE B21Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Judith J Langer, Executive Director / CEO ($123,425) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Judith J Langer — reported title “PRESIDENT, TREASURER, DIR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$24,576 total compensation of comparable organizations → $113,352 $123,425
$43,20910th
$48,74925th
$72,241Median
$86,28675th
$107,51490th
$123,425This org · 100th
p10$43,209
p25$48,749
p50$72,241
p75$86,286
p90$107,514
$123,425

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
Acton Cooperative School Inc MA$472,687 Director $73,841 $76,022 2023
Zinnia Montessori School Inc MA$496,936 President $109,630 $106,804 2025
Neighborhood Cooperative Nursery School MA$511,308 Executive Director $83,393 $81,243 2025
The Westwood Montessori School Inc MA$526,393 President, T $110,067 $107,230 2025
Norfolk Cooperative Primary Inc MA$536,522 Teacher Rep $30,950 $31,864 2023
Dandelion Parent Education Incorporated MA$548,907 President $72,241 $72,241 2024
Kings Wood Montessori School Inc MA$556,811 Director $72,436 $74,576 2023
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $48,749 2023
The Village School Incorportated MA$559,326 Adm. Director $40,692 $40,692 2024
Montessori Childrens House Of MA$559,344 Asst. Clerk $110,100 $113,352 2023
Aster Montessori School Inc MA$560,865 President $103,798 $106,864 2023
The Village Nursery School Inc MA$577,835 Director $47,014 $48,403 2023
Parents Of Rockhill Inc MA$384,487 Vice Princip $46,939 $48,325 2023
Wilder Memorial Nursery School MA$583,945 Executive Director $79,623 $79,623 2024
Fieldstone Early Learning MA$382,370 President $70,012 $68,207 2025
Central Co-operative Nursery School MA$586,597 Executive Di $63,911 $65,799 2023
Wilbraham Community Preschool MA$380,140 President $65,958 $65,958 2024
Ocean Breeze School Inc MA$588,589 Vice President $75,890 $75,890 2024
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $56,264 2025
North Shore Montessori School Inc MA$603,221 Executive Director $52,923 $54,486 2023
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $112,997 2024
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $43,838 2025
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $73,000 2024
Wayland Creative Pre-school Inc MA$621,027 Pres/exec Dir/teacher $88,569 $86,286 2025
Community Farm School Inc MA$327,842 Clerk $24,576 $24,576 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Judith J Langer) 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 29 similarly situated organizations (Same NTEE sector (B21) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $123,425 is reasonable (approximately the 100th 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.