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PeerBasis
Compensation Comparability Determination

Rose City Montessori School

Executive Director / CEO

EIN 223587649
NJ · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Pam Petrillo, Executive Director / CEO ($35,983) against every comparable organization that fit the selection criteria — 320 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Pam Petrillo — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

320 organizations qualified on sector, size, and geography 320 within the band form the benchmarked peer set.

Distribution of comparable compensation

$398 total compensation of comparable organizations → $198,546 $35,983
$26,15810th
$44,94425th
$59,685Median
$78,62475th
$109,47590th
$35,983This org · 16th
p10$26,158
p25$44,944
p50$59,685
p75$78,624
p90$109,475
$35,983

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
Cornerstone Preschool Group GA$419,214 Preschool Di $47,977 $55,459 2024
Gingerbread House Academy Inc TX$418,719 Director $48,768 $57,741 2023
The Childrens School NY$428,921 Trustee $26,500 $27,530 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $63,174 2024
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $74,636 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $44,318 2025
Kids Under Construction Preschool Inc VA$415,107 Director & Treasurer $64,130 $69,352 2025
The Kids Co-op Inc CA$414,819 Executive Dir. $79,875 $79,294 2024
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $79,561 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $65,679 2025
Childrens Weekday Program VA$414,108 Executive Director $42,000 $47,999 2023
Discovery Montessori CA$413,675 Executive Di $70,920 $68,590 2025
Child Light Inc NY$432,866 Executive Director $94,968 $98,659 2024
Happy Hearts Kindergarten Inc FL$413,167 Director $56,463 $60,981 2024
The Lab School MO$413,054 Executive Director $70,955 $86,399 2024
Saxon Hill School Inc VT$433,660 Director Of $56,529 $67,346 2023
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $28,573 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $61,745 2024
River Mist Inc CO$435,946 Executive Director $87,524 $96,485 2024
Kingdom Preparatory Academy Inc AZ$436,410 President $56,658 $64,494 2023
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $50,362 2023
Pumpkin Patch Pre-k Inc AR$436,658 President & Director $82,199 $103,485 2025
Tot Time Preschool NC$409,356 Board Member $37,750 $44,843 2024
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $84,390 2023
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $30,084 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 default16th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted16th

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 (Pam Petrillo) 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 320 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,983 is reasonable (approximately the 16th 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.