Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Hopmeadow Nursery School Inc

Executive Director / CEO

EIN 061123030
CT · NTEE B21Z
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Lisa Macneil, Executive Director / CEO ($45,490) against every comparable organization that fit the selection criteria — 227 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa Macneil — 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

227 organizations qualified on sector, size, and geography 227 within the band form the benchmarked peer set.

Distribution of comparable compensation

$621 total compensation of comparable organizations → $157,173 $45,490
$17,10510th
$34,55725th
$47,497Median
$61,35675th
$75,91190th
$45,490This org · 45th
p10$17,105
p25$34,557
p50$47,497
p75$61,356
p90$75,911
$45,490

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 CT 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
Childrens House Preschool Inc CO$245,629 Executive Director $80,335 $82,157 2025
Little Shepherds Day Care KY$246,887 Director $40,996 $48,219 2024
One Step Ministries VA$247,383 President $24,930 $27,130 2023
Wee Love Preschool CO$247,410 Executive Di $83,516 $85,410 2025
Miss Ellies Education Center Inc PA$244,518 President $60,000 $65,504 2024
California Kindergarten Association CA$247,867 President $8,200 $7,981 2023
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $46,367 2024
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $3,241 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $34,377 2024
Northeast Iowa Montessori School IA$248,842 Head Of Scho $36,980 $45,637 2023
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $46,736 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $56,720 2024
Faith Services RI$241,105 Director $30,967 $32,507 2024
Early Learning Center At Richard Winn SC$251,325 Elc Director $30,000 $33,380 2025
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $43,450 2025
Passion Preschool Educational Childcare AZ$252,201 Preschool Dir From 3-2024 To 8-2024 $39,759 $41,861 2024
Valley Drive Preschool Inc VA$252,977 Director $26,736 $29,096 2023
Lynn Oaks School Inc LA$238,918 Principal $7,223 $8,483 2025
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $35,771 2024
Learning Tree Christian School WY$253,768 School Director $40,277 $47,217 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $17,032 2023
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $104,920 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $14,801 2023
Agape Educational Center Inc CA$236,971 Cfo $65,860 $62,260 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $61,339 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT cost of living and 2025 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 CT 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 default45th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Lisa Macneil) 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 13, 2026, comparing compensation against 227 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,490 is reasonable (approximately the 45th 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 13, 2026.