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PeerBasis
Compensation Comparability Determination

Norwood Cooperative Nursery School Inc

Executive Director / CEO

EIN 042676476
MA · NTEE B21Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Shauna L Parkinson, Executive Director / CEO ($50,164) against every comparable organization that fit the selection criteria — 160 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Shauna L Parkinson — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

160 organizations qualified on sector, size, and geography 160 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $159,766 $50,164
$13,21110th
$32,10025th
$47,259Median
$60,73975th
$70,91590th
$50,164This org · 56th
p10$13,211
p25$32,100
p50$47,259
p75$60,739
p90$70,915
$50,164

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
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $49,916 2024
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $40,579 2023
Westside Early Education IA$203,309 Director, Teacher $41,151 $48,848 2025
East Hanover Cooperative Nursery School NJ$197,980 Director $42,207 $41,936 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $43,569 2024
Ganeinu CO$197,571 President $47,760 $50,963 2024
Caring Branches Early Care And PA$196,777 Executive Di $2,984 $3,311 2024
Milford Cooperative Nursery School MI$196,484 Former Director $35,769 $42,299 2023
The Big Barn Preschool IL$205,060 President $9,965 $10,902 2024
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $78,331 2023
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $79,201 2025
Sunshine School Inc MA$205,523 President $56,920 $55,453 2025
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $47,386 2024
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $36,039 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $51,434 2024
First Christian Church Youth AR$192,862 Executive Di $27,500 $34,399 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $37,491 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $75,897 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $40,631 2025
Keys Montessori School Inc PA$190,969 President $46,937 $53,626 2023
Canaan Development Foundation IL$211,246 Director $51,264 $56,085 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $20,127 2023
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $55,784 2023
Foundation For The Liveliness KY$188,459 President And Director Of $42,875 $51,260 2024
Montessori Center Of Pearl Harbor HI$188,250 Director/teacher Rep. $73,350 $73,080 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 default56th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted54th

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 (Shauna L Parkinson) 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 160 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,164 is reasonable (approximately the 56th 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.