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

Diamante Montessori School

Executive Director / CEO

EIN 161618391
IL · NTEE B20
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Alice L Lewaniak, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 265 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Alice L Lewaniak — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

265 organizations qualified on sector, size, and geography 265 within the band form the benchmarked peer set.

Distribution of comparable compensation

$160 total compensation of comparable organizations → $178,190 $8,000
$9,30310th
$27,76125th
$44,469Median
$73,22975th
$91,59990th
$8,000This org · 8th
p10$9,303
p25$27,761
p50$44,469
p75$73,229
p90$91,599
$8,000

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 IL 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
Tyler Ind School District Foundation TX$422,347 Executive Director $82,014 $83,448 2024
Ft Caroline Baptist Academy FL$421,929 Academy Director $74,700 $71,380 2024
Selle Valley Carden School Inc ID$421,690 Director/teach $32,000 $35,648 2023
Urban Christian Academy IL$420,892 Executive Di $12,000 $12,354 2023
Community Homeschool Education Center Inc FL$420,200 Marler $45,880 $45,136 2023
Sweet Tree Arts ME$426,649 Executive Di $35,846 $36,510 2024
Global Connection Academy OH$427,339 Board Member $65,000 $70,027 2024
World Builders Academy MO$417,807 President $14,583 $16,175 2023
Splendor Bilingual Montessori School NJ$428,488 Secretary $48,474 $44,023 2024
Communities In Schools Of NC$416,635 President And Ceo $10,990 $11,551 2024
Destiny Christian Academy TX$416,116 Principal $36,000 $36,630 2024
Southside Academy Incorporated NC$429,521 Secretary $55,710 $58,552 2024
Woodside School And Community MA$429,686 President $46,640 $42,631 2024
Metropolitan Detroit Bureau Of School Studiesinc MI$414,021 Executive Director $138,900 $142,072 2025
Cor Deo Christian Academy OR$431,689 Principal Director $93,037 $87,883 2024
Cornerstone Community School Association KS$432,581 Director $33,327 $35,679 2025
The Cross Christian Academy Inc DE$412,624 President $28,800 $28,684 2024
Highland Free Charter School AZ$411,854 President & Ceo $67,542 $64,369 2025
Morning Glory Montessori School CA$434,705 President $187,650 $164,819 2024
Italian School Nj Inc NJ$410,774 President $50,700 $44,857 2025
Pathway Academy NM$434,930 Principal $69,008 $77,726 2023
Maidee Smith Early Care & Learning GA$409,707 Center Direc $29,299 $29,966 2024
Alexandria Classical Christian VA$436,415 Headmaster $34,854 $34,231 2024
Windsor Street Montessori School MO$436,941 President $24,000 $25,189 2025
Sheltering Tree Ranch Inc TN$437,675 Vice-president $22,375 $24,630 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted8th

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 (Alice L Lewaniak) 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 265 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 8th 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.