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PeerBasis
Compensation Comparability Determination

Smart Kids With Learning

Executive Director / CEO

EIN 061544545
CT · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jane Ross, Executive Director / CEO ($82,500) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jane Ross — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,670 total compensation of comparable organizations → $156,339 $82,500
$11,57310th
$28,53625th
$46,946Median
$70,88475th
$104,19190th
$82,500This org · 85th
p10$11,573
p25$28,536
p50$46,946
p75$70,884
p90$104,191
$82,500

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
Ixora Montessori Inc VA$306,239 Chairman $86,730 $87,011 2025
Miramelinda Montessori School Inc MA$312,191 President & Treasurer $104,297 $102,912 2023
Sam Academy CA$300,722 Ceo $77,364 $73,353 2023
Allium Montessori School Inc MA$315,872 Director & President $77,803 $76,770 2023
Faith Christian Academy TN$315,881 Executive Dir. $44,952 $49,096 2025
Noticeability Inc MA$299,729 Executive Director $154,888 $152,831 2023
Helping Hand Developmental Center NC$316,904 Executive Director (7/1/23 - 10/13/23) $25,661 $28,279 2024
Spectrum Linx Foundation Inc TX$293,503 Executive Director $19,231 $20,517 2024
Polygrarian Institute NV$323,794 Executive Dir. $61,866 $66,139 2024
Chabad Girls Academy Inc NY$291,966 Executive Director $68,249 $65,775 2024
Joys To The World Inc OK$324,415 President/secretary $26,539 $31,168 2024
Ludic Spectrum Center Inc TN$290,098 Executive Director, President $104,000 $113,587 2025
Ann-hua Chinese School MI$325,770 Principal $2,425 $2,670 2024
Azalea Montessori School OH$328,097 Co-founder $71,539 $80,813 2024
Walton County Christian Learning Ce GA$285,357 Executive Director $27,817 $30,712 2023
Kinwell Academy Inc IN$334,882 Executive Di $52,780 $59,363 2024
Bilingual Children Inc GA$336,489 Executive Di $33,802 $36,249 2024
Samara Learning Center OR$279,040 Executive Director $35,397 $34,156 2025
Classylinks Creative Consultan FL$338,829 Treasurer $12,000 $12,023 2024
Crest Education Center CA$339,380 Treasurer $53,572 $52,878 2022
Illuminations Center For Dyslexia MS$274,388 Executive Director $43,753 $51,972 2024
Education Destination LA$273,913 Vice Preside $27,550 $32,355 2024
Inclusive Academy AZ$346,468 Chief Executive Officer Director $24,645 $25,279 2024
Suzuki Academy Of Columbia SC$267,327 Executive Director $37,129 $40,247 2025
Community Alliance For Special Education CA$265,586 Executive Director $12,002 $11,380 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 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 default85th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted83rd

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 (Jane Ross) 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 84 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,500 is reasonable (approximately the 85th 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.