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PeerBasis
Compensation Comparability Determination

School Of The Beartooths

Executive Director / CEO

EIN 202659076
MT · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lista Vergith, Executive Director / CEO ($52,082) against every comparable organization that fit the selection criteria — 282 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lista Vergith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

282 organizations qualified on sector, size, and geography 282 within the band form the benchmarked peer set.

Distribution of comparable compensation

$312 total compensation of comparable organizations → $135,204 $52,082
$14,02910th
$29,42825th
$40,291Median
$53,07275th
$66,28690th
$52,082This org · 73rd
p10$14,029
p25$29,428
p50$40,291
p75$53,072
p90$66,286
$52,082

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 MT 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
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $31,794 2023
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $56,456 2024
Gazelle Creative Learning School CA$329,372 President $102,550 $79,793 2024
Community Farm School Inc MA$327,842 Clerk $24,576 $19,900 2024
Dayspring Childrens Center OH$329,522 President $84,600 $78,660 2025
East End Preschool TX$330,142 Director $44,520 $39,094 2025
Altadena Nursery School Inc CA$326,868 Director $47,895 $36,306 2025
St Thomas Day School Inc GA$331,192 Director $35,271 $31,133 2025
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $74,232 2024
Miss Ruby's Kids SC$332,288 Executive Director $72,397 $66,302 2025
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $64,189 2025
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $41,336 2024
Peace Unlimited Corporation NY$322,834 President/director $53,404 $44,768 2023
Kidz R Us Too IA$334,845 Secretarydirector $50,700 $50,021 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $58,826 2024
Sunshine And Rainbows Early TX$336,330 Director $35,770 $31,410 2025
The Children's Farm Inc MN$320,352 President $13,200 $11,450 2025
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $39,273 2025
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $31,293 2024
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $33,403 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $41,156 2023
Childrens Genesis Inc TX$316,975 President $40,014 $36,067 2024
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $60,254 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $42,923 2023
Mtvc Inc MD$315,504 President $8,300 $7,199 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default73rd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted73rd

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 (Lista Vergith) 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 282 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,082 is reasonable (approximately the 73rd 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.