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PeerBasis
Compensation Comparability Determination

Parents Of Rockhill Inc

Executive Director / CEO

EIN 042661126
MA · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diane Correia, Executive Director / CEO ($46,939) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Diane Correia — reported title “VICE PRINCIP”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23,871 total compensation of comparable organizations → $119,884 $46,939
$40,13610th
$51,00025th
$70,168Median
$91,32775th
$108,63590th
$46,939This org · 17th
p10$40,136
p25$51,000
p50$70,168
p75$91,327
p90$108,635
$46,939

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
Fieldstone Early Learning MA$382,370 President $70,012 $66,250 2025
Wilbraham Community Preschool MA$380,140 President $65,958 $64,066 2024
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $54,650 2025
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $47,350 2023
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $109,755 2024
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $42,580 2025
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $70,906 2024
Community Farm School Inc MA$327,842 Clerk $24,576 $23,871 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $68,409 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $47,031 2025
Acton Cooperative School Inc MA$472,687 Director $73,841 $73,841 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $77,142 2023
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $119,884 2024
Zinnia Montessori School Inc MA$496,936 President $109,630 $103,740 2025
Carter Nursery School Inc MA$258,376 School Director $63,900 $63,900 2023
Neighborhood Cooperative Nursery School MA$511,308 Executive Director $83,393 $78,913 2025
The Westwood Montessori School Inc MA$526,393 President, T $110,067 $104,153 2025
Norfolk Cooperative Primary Inc MA$536,522 Teacher Rep $30,950 $30,950 2023
Dandelion Parent Education Incorporated MA$548,907 President $72,241 $70,168 2024
Kings Wood Montessori School Inc MA$556,811 Director $72,436 $72,436 2023
The Village School Incorportated MA$559,326 Adm. Director $40,692 $39,525 2024
Montessori Childrens House Of MA$559,344 Asst. Clerk $110,100 $110,100 2023
Aster Montessori School Inc MA$560,865 President $103,798 $103,798 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted17th

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 (Diane Correia) 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 23 similarly situated organizations (Same NTEE sector (B21) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,939 is reasonable (approximately the 17th 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.