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PeerBasis
Compensation Comparability Determination

Tiny Tots Learning Center

Executive Director / CEO

EIN 112576935
NY · NTEE B21Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Jeanne Monahan, Executive Director / CEO ($37,283) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$628 total compensation of comparable organizations → $158,880 $37,283
$13,15010th
$32,59825th
$46,132Median
$60,20275th
$70,28290th
$37,283This org · 35th
p10$13,150
p25$32,598
p50$46,132
p75$60,202
p90$70,282
$37,283

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 NY 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
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $75,476 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $40,406 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $51,149 2024
Canaan Development Foundation IL$211,246 Director $51,264 $55,774 2024
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $35,839 2025
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $47,124 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $20,016 2023
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $55,475 2023
Woodside Nursery School NY$213,543 Trustee $19,800 $19,800 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $33,055 2025
Sunshine School Inc MA$205,523 President $56,920 $55,145 2025
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $78,762 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $38,753 2025
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $77,896 2023
The Big Barn Preschool IL$205,060 President $9,965 $10,842 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $43,327 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $56,858 2025
Westside Early Education IA$203,309 Director, Teacher $41,151 $48,578 2025
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $88,416 2023
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $60,276 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $44,526 2023
Promiseland Preschool Inc AZ$217,865 President $60,800 $64,709 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $45,143 2024
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $49,886 2024
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $49,639 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default35th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted34th

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 (Jeanne Monahan) 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 171 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,283 is reasonable (approximately the 35th 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.