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PeerBasis
Compensation Comparability Determination

Maywood Cooperative Nursery School Inc

Executive Director / CEO

EIN 221932170
NJ · NTEE B21Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Jones, Executive Director / CEO ($62,039) against every comparable organization that fit the selection criteria — 266 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Jones — reported title “Treasurer 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

266 organizations qualified on sector, size, and geography 266 within the band form the benchmarked peer set.

Distribution of comparable compensation

$635 total compensation of comparable organizations → $168,056 $62,039
$17,92710th
$36,59625th
$49,114Median
$64,45275th
$78,54490th
$62,039This org · 70th
p10$17,927
p25$36,596
p50$49,114
p75$64,452
p90$78,544
$62,039

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
Growing Patch Childcare Learning IN$290,741 President $46,523 $54,950 2024
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $53,188 2025
Natural Bridges HI$288,879 President $127,200 $124,263 2025
Valley Preschool MN$291,374 Director $57,402 $61,889 2025
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $41,524 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,491 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $12,238 2023
Discovering Mind Foundation UT$287,636 President $41,422 $46,258 2025
Spring Hill School Inc VT$287,189 Program Director $60,499 $70,217 2023
My First School NY$293,033 Director $60,000 $62,518 2023
Roots Forest School Inc ID$293,434 Director $18,019 $21,469 2024
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $71,131 2024
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $69,280 2025
Garden Nursery School Inc MA$294,045 Director $77,142 $79,935 2023
Quarry Hill School Inc VT$294,066 Director $47,047 $54,604 2023
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $51,760 2024
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $160,800 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $53,084 2022
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $61,516 2025
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $20,064 2023
Circle School NY$283,012 Executive Director $51,829 $54,005 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $28,563 2025
Family Preschool Inc NC$282,519 Director $25,946 $30,913 2023
Marshall First Step Academy IL$282,176 Executive Director $16,146 $18,304 2023
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $65,984 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 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 default70th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted70th

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 (Elizabeth Jones) 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 266 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,039 is reasonable (approximately the 70th 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.