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PeerBasis
Compensation Comparability Determination

Woodside Nursery School

Executive Director / CEO

EIN 160809671
NY · NTEE B21Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jienna Korzinski, Executive Director / CEO ($19,800) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Jienna Korzinski — 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

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$628 total compensation of comparable organizations → $158,880 $19,800
$12,65610th
$32,81625th
$46,036Median
$60,12775th
$70,22390th
$19,800This org · 15th
p10$12,656
p25$32,816
p50$46,036
p75$60,127
p90$70,223
$19,800

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
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $33,055 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $38,753 2025
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $55,475 2023
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $20,016 2023
Canaan Development Foundation IL$211,246 Director $51,264 $55,774 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $56,858 2025
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $88,416 2023
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $40,406 2025
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $75,476 2025
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $60,276 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $37,283 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
Farmstead Preschool IA$208,525 Ddirector $42,212 $51,149 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
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $22,414 2025
Izabel Inc IL$220,388 President $23,190 $25,230 2024
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,664 2024
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
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $77,896 2023
Easter Preschool MN$221,830 Program Director $49,885 $53,143 2025
The Big Barn Preschool IL$205,060 President $9,965 $10,842 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 default15th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted15th

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 (Jienna Korzinski) 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 177 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,800 is reasonable (approximately the 15th 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.