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PeerBasis
Compensation Comparability Determination

Derry Preschool Inc

Executive Director / CEO

EIN 223476027
PA · NTEE B99Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Barbara Rosensteel, Executive Director / CEO ($55,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,874 total compensation of comparable organizations → $141,451 $55,000
$22,59310th
$35,38925th
$78,118Median
$98,70875th
$134,11190th
$55,000This org · 38th
p10$22,593
p25$35,389
p50$78,118
p75$98,708
p90$134,111
$55,000

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 PA 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
Lancaster County Academy PA$475,803 Program Director $97,586 $103,127 2023
High Oaks Inc PA$487,074 Administrator $81,728 $83,890 2024
Millersville International House PA$411,013 Director Of Operations $35,500 $37,516 2023
International Union Of Operating Engineers Local 95 Training Fund PA$492,222 Chairman/director $63,423 $67,024 2023
Collegiate Empowerment Company Inc PA$501,079 Executive Producer $28,261 $29,009 2024
Cumberland County Bar Association PA$395,243 Executive Di $76,065 $78,078 2024
Pennsylvania Association Of Federal PA$508,443 Executive Dir. $20,000 $20,529 2024
Kingdom Classical Academy PA$378,121 Head Of School & President $23,332 $24,657 2023
Community Education Council Of Elk And PA$531,744 Executive Director $76,142 $78,157 2024
Acting Without Boundaries PA$339,370 Executive Dir. $3,774 $3,874 2024
Philadelphia Learning Collaborative PA$323,500 Executive Di $133,851 $141,451 2023
Global Exploration For Educators PA$577,295 Exec. Dir. P $132,615 $136,124 2024
Delaware Valley Science Fairs Inc PA$590,668 President & Ceo $80,000 $82,117 2024
Collegian Inc PA$592,814 Gen Mgr/secretary Until Sep 2024 $94,729 $97,235 2024
New City School PA$607,645 Founding Ceo $42,000 $44,385 2023
412 Justice PA$646,176 Board Member $125,000 $132,097 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default38th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted44th
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 (Barbara Rosensteel) 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 16 similarly situated organizations (Same NTEE sector (B99) + PA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,000 is reasonable (approximately the 38th 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.