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PeerBasis
Compensation Comparability Determination

Westville Community Nursery School Inc

Executive Director / CEO

EIN 061325866
CT · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Patty O'hanlon, Executive Director / CEO ($63,895) against every comparable organization that fit the selection criteria — 253 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Patty O'hanlon — 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

253 organizations qualified on sector, size, and geography 253 within the band form the benchmarked peer set.

Distribution of comparable compensation

$587 total compensation of comparable organizations → $155,440 $63,895
$16,14010th
$33,54925th
$45,076Median
$58,06475th
$72,81090th
$63,895This org · 82nd
p10$16,140
p25$33,549
p50$45,076
p75$58,064
p90$72,810
$63,895

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
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $55,158 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $48,704 2024
Still Water Montessori School Inc SC$275,930 President $36,200 $39,122 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $44,860 2024
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $30,999 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $98,381 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $21,291 2021
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $59,757 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $45,631 2024
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $58,053 2024
Little Friends Preschool WA$268,967 President $67,221 $62,346 2024
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $38,941 2025
Whitefish Community School MT$280,200 Executive Di $56,336 $61,288 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,734 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $23,570 2024
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $12,200 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $49,821 2025
Big-little School OR$281,462 Executive Director $39,007 $37,526 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $61,030 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $16,930 2023
Family Preschool Inc NC$282,519 Director $25,946 $28,593 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $26,420 2025
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $36,006 2023
Circle School NY$283,012 Executive Director $51,829 $49,950 2023
Children's House Of Montessori Inc CT$264,957 President $20,500 $19,399 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 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 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted82nd

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 (Patty O'hanlon) 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 253 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,895 is reasonable (approximately the 82nd 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.