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PeerBasis
Compensation Comparability Determination

Nassau Cooperative Nursery School

Executive Director / CEO

EIN 210746055
NJ · NTEE B21Z
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Leslie Ward, Executive Director / CEO ($102,087) against every comparable organization that fit the selection criteria — 321 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

321 organizations qualified on sector, size, and geography 321 within the band form the benchmarked peer set.

Distribution of comparable compensation

$618 total compensation of comparable organizations → $256,142 $102,087
$36,52410th
$57,44625th
$78,687Median
$102,20575th
$126,25390th
$102,087This org · 75th
p10$36,524
p25$57,446
p50$78,687
p75$102,205
p90$126,253
$102,087

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 NJ 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
Kauai Montessori Project Inc HI$750,592 Director $107,651 $110,804 2024
Training Education And Mentoring WA$749,574 Executive Dir. $29,920 $30,797 2024
Green Childrens House Foundation Inc FL$751,226 President $36,700 $39,636 2024
Little Dolphin Inc NY$746,782 Executive Director $98,000 $99,184 2025
Infinite Potential Learning Academy Inc FL$746,566 President $60,700 $63,867 2025
🔒 316 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2025 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 NJ 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 default75th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted46th
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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 321-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.