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PeerBasis
Compensation Comparability Determination

East Hanover Cooperative Nursery School

Executive Director / CEO

EIN 222722030
NJ · NTEE B21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lauren Guaimano, Executive Director / CEO ($42,207) against every comparable organization that fit the selection criteria — 154 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lauren Guaimano — 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

154 organizations qualified on sector, size, and geography 154 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $160,800 $42,207
$13,85910th
$31,37825th
$47,754Median
$60,96775th
$72,82690th
$42,207This org · 40th
p10$13,859
p25$31,378
p50$47,754
p75$60,967
p90$72,826
$42,207

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
Ganeinu CO$197,571 President $47,760 $51,293 2024
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $40,841 2023
Caring Branches Early Care And PA$196,777 Executive Di $2,984 $3,333 2024
Milford Cooperative Nursery School MI$196,484 Former Director $35,769 $42,573 2023
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $50,239 2024
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $50,489 2024
First Christian Church Youth AR$192,862 Executive Di $27,500 $34,621 2024
Westside Early Education IA$203,309 Director, Teacher $41,151 $49,164 2025
First Steps Preschool OH$203,672 Preschool Director $36,965 $43,851 2024
Keys Montessori School Inc PA$190,969 President $46,937 $53,973 2023
The Big Barn Preschool IL$205,060 President $9,965 $10,973 2024
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $78,837 2023
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $79,714 2025
Sunshine School Inc MA$205,523 President $56,920 $55,812 2025
Foundation For The Liveliness KY$188,459 President And Director Of $42,875 $51,592 2024
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $47,693 2024
Montessori Center Of Pearl Harbor HI$188,250 Director/teacher Rep. $73,350 $73,553 2024
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $36,272 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $51,767 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $37,733 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $76,388 2025
Palm Tree Academy TX$185,863 School Principal $25,832 $28,941 2024
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $40,894 2025
Canaan Development Foundation IL$211,246 Director $51,264 $56,447 2024
Center Preschool Inc CT$184,473 Pres $127,361 $133,747 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 default40th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted38th

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 (Lauren Guaimano) 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 154 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,207 is reasonable (approximately the 40th 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.