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PeerBasis
Compensation Comparability Determination

Barrington Early Childhood Center

Executive Director / CEO

EIN 050416528
RI · NTEE B21Z
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Dewitt, Executive Director / CEO ($42,518) against every comparable organization that fit the selection criteria — 316 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Dewitt — reported title “ADMINISTRATIVE 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

316 organizations qualified on sector, size, and geography 316 within the band form the benchmarked peer set.

Distribution of comparable compensation

$351 total compensation of comparable organizations → $174,939 $42,518
$24,44710th
$40,07725th
$55,326Median
$74,05575th
$98,90390th
$42,518This org · 29th
p10$24,447
p25$40,077
p50$55,326
p75$74,055
p90$98,903
$42,518

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
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $45,177 2025
Montessori Community School Inc GA$461,783 Ceo $12,000 $12,223 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $49,079 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $35,314 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $45,898 2023
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $49,429 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $41,585 2024
Pleasant Grove Academy SC$463,791 Director $23,187 $24,504 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $100,940 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $39,232 2023
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $71,581 2023
Sonshine Patch Inc CO$451,060 Director $56,729 $55,101 2024
Right Step Inc WI$470,704 Director $101,407 $107,279 2024
Acton Cooperative School Inc MA$472,687 Director $73,841 $69,200 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $63,920 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,946 2024
Spark Preschool OH$444,348 Administrator $115,324 $123,729 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $31,796 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $57,451 2024
A Childs Garden Inc OH$443,070 President $51,655 $55,420 2024
Morningside Day Out GA$475,549 Director $39,331 $40,060 2024
Abc Angels Preschool CA$442,362 President $8,400 $7,347 2024
Beaver Brook Children's School Inc VT$442,253 President $64,100 $67,285 2023
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $27,164 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $23,092 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 default29th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (Mary Dewitt) 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 316 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,518 is reasonable (approximately the 29th 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.