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PeerBasis
Compensation Comparability Determination

Love And Learn Preschool Inc

Executive Director / CEO

EIN 223465027
NJ · NTEE B21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gladys Colon, Executive Director / CEO ($38,896) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gladys Colon — 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

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$635 total compensation of comparable organizations → $168,056 $38,896
$17,77610th
$36,57925th
$50,418Median
$65,58075th
$82,35390th
$38,896This org · 27th
p10$17,776
p25$36,579
p50$50,418
p75$65,580
p90$82,353
$38,896

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
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $41,520 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $51,156 2023
The Children's Farm Inc MN$320,352 President $13,200 $14,232 2025
Childrens Genesis Inc TX$316,975 President $40,014 $44,831 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $73,120 2024
Mtvc Inc MD$315,504 President $8,300 $8,948 2023
Pompton Plains Preschool Parents Association NJ$315,122 Director $63,439 $63,439 2024
Puget Sound Christian School WA$314,981 President $5,019 $4,904 2025
Peace Unlimited Corporation NY$322,834 President/director $53,404 $55,645 2023
Rockville Community Nursery School MD$313,087 Director $52,678 $56,789 2023
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $79,786 2025
Pathways Preschool NE$312,448 President $29,500 $35,537 2024
Happy Days Learning Center Inc MN$312,408 Director $32,632 $36,114 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $45,127 2025
Community Farm School Inc MA$327,842 Clerk $24,576 $24,735 2024
Village Early Learning Center VT$309,521 Former Program Director $30,240 $33,212 2025
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $70,174 2024
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $39,519 2023
School Of The Beartooths MT$328,664 Executive Director $52,082 $64,736 2023
Susan Phillips Day School CA$308,750 Chairman $140,500 $132,380 2025
Gazelle Creative Learning School CA$329,372 President $102,550 $99,180 2024
Dayspring Childrens Center OH$329,522 President $84,600 $97,772 2025
Harmony Day School KY$307,571 Vice President $47,714 $55,935 2025
East End Preschool TX$330,142 Director $44,520 $48,593 2025
Redwood Parents Nursery School CA$306,383 Director $38,839 $36,595 2025

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 default27th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (Gladys Colon) 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 274 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,896 is reasonable (approximately the 27th 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.