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PeerBasis
Compensation Comparability Determination

The Kids Co-op Inc

Executive Director / CEO

EIN 203558368
CA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ryan Hazelton, Executive Director / CEO ($79,875) against every comparable organization that fit the selection criteria — 44 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 59th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ryan Hazelton — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

44 organizations qualified on sector, size, and geography 44 within the band form the benchmarked peer set.

Distribution of comparable compensation

$811 total compensation of comparable organizations → $200,000 $79,875
$12,54610th
$47,16625th
$74,823Median
$121,10675th
$149,79890th
$79,875This org · 59th
p10$12,546
p25$47,166
p50$74,823
p75$121,106
p90$149,798
$79,875

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 CA 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
Discovery Montessori CA$413,675 Executive Di $70,920 $69,092 2025
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $14,496 2023
Elite Kids Academy CA$440,260 President & Ceo $26,400 $26,400 2024
Abc Angels Preschool CA$442,362 President $8,400 $8,400 2024
Valley Parent Preschool CA$381,198 Director $64,700 $63,032 2025
The Playplace Elc CA$376,758 President $12,500 $12,500 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $150,000 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $62,158 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $7,200 2024
Glenridge Nursery School CA$361,159 Program Dir $149,326 $149,326 2024
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $73,715 2025
Cottage Nursery School CA$473,573 Executive Director $73,077 $73,077 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $44,814 2025
Umc Preschool Burlingame CA$487,837 President $6,148 $5,990 2025
Playmates Inc CA$487,861 Executive Dir. $80,360 $78,289 2025
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $74,041 2025
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $77,439 2024
Sunflower Montessori School CA$490,018 Vice President $67,692 $65,947 2025
Gateway Preschool Academy CA$493,215 Director $54,276 $54,276 2024
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $47,335 2025
Sausalito Nursery School CA$495,668 Director $83,000 $83,000 2024
Gazelle Creative Learning School CA$329,372 President $102,550 $102,550 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $46,660 2025
Zaca Center Preschool CA$506,869 Executive Dir. $83,825 $83,825 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $75,604 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default59th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted59th

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 (Ryan Hazelton) 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 44 similarly situated organizations (Same NTEE sector (B21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,875 is reasonable (approximately the 59th 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.