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PeerBasis
Compensation Comparability Determination

Little Shepherd Preschool The

Executive Director / CEO

EIN 050384944
RI · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Barber, Executive Director / CEO ($32,400) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Barber — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $89,267 $32,400
$6,98410th
$15,06825th
$34,202Median
$52,16375th
$59,36890th
$32,400This org · 50th
p10$6,984
p25$15,068
p50$34,202
p75$52,163
p90$59,368
$32,400

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 RI 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
Faith Academy Inc FL$121,329 Director $11,850 $11,276 2024
Community Preschool Inc OH$114,445 President $41,012 $42,867 2025
Latino Educational Achievement NC$124,599 Executive Director $23,280 $25,086 2023
International Association For Research On Service-learning And LA$126,229 Administrative Director $53,547 $61,491 2023
Early Learning New Hampshire NH$108,970 Executive Di $92,700 $89,267 2023
Helping Hands Christian Pre-school NY$108,655 Program Director $33,575 $31,640 2023
Fort Hunt Preschool Inc VA$134,693 Preschool Director $55,633 $54,413 2024
Arizona Nursery Assoc Foundation AZ$137,182 Director $2 $2 2024
Middleton Early Learning Center Inc NJ$137,305 Director/teacher $58,307 $51,374 2025
American Friends Of Childrens Nursery NJ$137,458 Vice President $56,000 $52,143 2023
Faith Pre-school OH$141,774 Director $37,128 $41,011 2023
Footsteps Academy PA$149,231 Director $23,362 $23,600 2024
Amazing Scholar Academy Preschool PA$150,206 Board Member-ex-officio, Non-voting $35,350 $36,764 2023
Perry Presbyterian Playschool Inc GA$86,608 Director $14,582 $14,852 2024
The Remnant Academy Inc TX$152,255 President $6,032 $6,112 2024
Early Leader Child Care Ministries Inc IN$152,455 President $15,800 $17,377 2023
Dallas Cooperative Preschool TX$156,560 President $14,942 $15,140 2024
Fresh Start Child Care Academy Inc DE$80,516 President $3,990 $4,074 2023
Positive Outlook Inc LA$161,592 President $46,801 $53,744 2023
Bethpage Nursery School NY$162,256 Executive Director $41,469 $37,958 2024
Centreville Preschool Inc VA$162,726 Director $17,054 $16,250 2025
Kirkland Preschool WA$164,337 President $9,660 $9,020 2023
Covenant Community School Inc NC$170,857 Director $48,462 $52,222 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $67,348 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default50th
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted50th

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 (Deborah Barber) 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 24 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,400 is reasonable (approximately the 50th 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.