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PeerBasis
Compensation Comparability Determination

Middleton Early Learning Center Inc

Executive Director / CEO

EIN 223538444
NJ · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Linda Trojanowski, Executive Director / CEO ($58,307) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Linda Trojanowski — reported title “DIRECTOR/TEACHER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $137,286 $58,307
$10,44110th
$27,62825th
$43,699Median
$58,23475th
$76,24990th
$58,307This org · 74th
p10$10,441
p25$27,628
p50$43,699
p75$58,234
p90$76,249
$58,307

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
Arizona Nursery Assoc Foundation AZ$137,182 Director $2 $2 2024
American Friends Of Childrens Nursery NJ$137,458 Vice President $56,000 $59,180 2023
Fort Hunt Preschool Inc VA$134,693 Preschool Director $55,633 $61,755 2024
Faith Pre-school OH$141,774 Director $37,128 $46,545 2023
International Association For Research On Service-learning And LA$126,229 Administrative Director $53,547 $69,788 2023
Footsteps Academy PA$149,231 Director $23,362 $26,784 2024
Latino Educational Achievement NC$124,599 Executive Director $23,280 $28,471 2023
Amazing Scholar Academy Preschool PA$150,206 Board Member-ex-officio, Non-voting $35,350 $41,725 2023
The Remnant Academy Inc TX$152,255 President $6,032 $6,937 2024
Early Leader Child Care Ministries Inc IN$152,455 President $15,800 $19,721 2023
Faith Academy Inc FL$121,329 Director $11,850 $12,799 2024
Little Shepherd Preschool The RI$118,895 Director $32,400 $36,773 2023
Dallas Cooperative Preschool TX$156,560 President $14,942 $17,183 2024
Community Preschool Inc OH$114,445 President $41,012 $48,651 2025
Positive Outlook Inc LA$161,592 President $46,801 $60,996 2023
Bethpage Nursery School NY$162,256 Executive Director $41,469 $43,080 2024
Centreville Preschool Inc VA$162,726 Director $17,054 $18,443 2025
Kirkland Preschool WA$164,337 President $9,660 $10,236 2023
Early Learning New Hampshire NH$108,970 Executive Di $92,700 $101,312 2023
Helping Hands Christian Pre-school NY$108,655 Program Director $33,575 $35,910 2023
Covenant Community School Inc NC$170,857 Director $48,462 $59,269 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $76,436 2024
Kidz Clubhouse ND$181,028 Director $4,042 $5,100 2024
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $33,639 2025
Center Preschool Inc CT$184,473 Pres $127,361 $137,286 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 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 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 default74th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted72nd

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 (Linda Trojanowski) 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 43 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,307 is reasonable (approximately the 74th 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.