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PeerBasis
Compensation Comparability Determination

Haytown Road Nursery School

Executive Director / CEO

EIN 222014825
NJ · NTEE B21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Flood, Executive Director / CEO ($47,016) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Flood — reported title “SCHOOL DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$376 total compensation of comparable organizations → $163,235 $47,016
$18,52010th
$37,78025th
$51,561Median
$66,97675th
$85,31990th
$47,016This org · 42nd
p10$18,520
p25$37,780
p50$51,561
p75$66,976
p90$85,319
$47,016

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
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $69,247 2025
Mckeen Street Learning Center ME$359,407 President/director $78,321 $85,319 2024
Spring Hill Center NH$357,304 Program Director $49,527 $49,751 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $55,846 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $27,947 2024
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $36,226 2023
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $56,322 2025
Glenridge Nursery School CA$361,159 Program Dir $149,326 $140,276 2024
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $60,976 2024
Early Foundations Inc PA$354,551 President $15,261 $17,045 2023
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $22,584 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $42,099 2025
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $110,465 2024
Asbury Preschool NC$363,456 Director $18,400 $20,149 2025
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,271 2025
Jens Infants And Toddlers Inc LA$352,583 President $35,630 $42,682 2024
Little Sprouts Learning Center Inc MN$352,085 Board Member $37,711 $41,735 2023
Mancos Valley Dragonfly School CO$351,958 Executive Dir. $40,800 $42,560 2024
Meadows Place Preschool TX$351,827 Executive Director $54,000 $60,500 2023
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $66,976 2023
Creative Beginning Child Care Center NY$351,556 Executive Director $56,288 $53,908 2025
Childrens Center Inc CT$365,688 President, Director $61,669 $62,904 2024
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $42,855 2025
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $74,676 2023
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $71,365 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 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 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 default42nd
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted42nd

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 (Jennifer Flood) 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 301 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,016 is reasonable (approximately the 42nd 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.