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PeerBasis
Compensation Comparability Determination

James Squadrito Montessori School

Executive Director / CEO

EIN 231929792
PA · NTEE B200
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of James Squadrito, Executive Director / CEO ($10,000) against every comparable organization that fit the selection criteria — 201 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

201 organizations qualified on sector, size, and geography 201 within the band form the benchmarked peer set.

Distribution of comparable compensation

$162 total compensation of comparable organizations → $143,766 $10,000
$6,30810th
$18,98925th
$38,304Median
$60,28675th
$77,72990th
$10,000This org · 14th
p10$6,308
p25$18,989
p50$38,304
p75$60,286
p90$77,729
$10,000

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
Crescent Montessori School Inc CA$276,291 Director/lea $113,448 $98,234 2025
Daufuskie Island Independent School SC$276,012 Principal/teacher $55,000 $57,538 2025
Kids College CA$275,925 Executive Dir. $43,200 $38,396 2024
Brandywine School Of Early Learning PA$274,117 President $25,000 $25,661 2024
Christian Hope Academy Inc SC$279,675 President $21,525 $22,518 2025
Philly Agile Learning Community PA$280,886 President/secretary, Principal $68,828 $72,736 2023
Kinderhaus CA$281,015 President $79,346 $70,523 2024
Academy Of Rome And Cartersville Inc GA$281,328 Director $20,308 $21,639 2023
Eureka Educational Academy Inc FL$281,527 Vice Preside $4,000 $3,982 2023
Old Believerprivate School AK$282,002 Secretary $21,230 $20,892 2024
Saint Francis Classical Academy Inc FL$271,537 Director (President), Headmaster And Teacher $42,520 $40,055 2025
Chesterton Foundation Of St George MI$270,930 Vice President $93,000 $101,723 2023
Homeschool Christian Academy Inc MO$283,095 Executive Director $41,400 $43,971 2025
Expatriate Education International IN$284,021 President & Ceo $14,400 $15,631 2024
Jenny Lynn Elementary Of Pennsylvania PA$269,016 Director $2,000 $2,053 2024
Knox Forest School TN$284,687 Director And Board President $55,720 $60,286 2024
Annette Mains Ministries Inc IN$285,821 Elem Ed Dire $62,400 $67,733 2024
Florida Academy Of Excellence FL$287,206 President Chief Academic Officer $7,500 $7,252 2024
Deep Waters Academy TX$265,042 President $15,490 $15,538 2025
Bellevue Home School Enrichment TN$264,300 Co-director $15,326 $16,154 2025
Central Texas Education Center TX$264,163 President $41,266 $42,489 2024
Ohio Christian Academy Inc OH$290,417 President $23,083 $25,165 2024
Austin Japanese School Inc TX$290,647 Administration $7,570 $7,593 2025
Preparatory School Of The District Of Columbia Inc DC$291,686 Executive Director $45,346 $42,169 2023
Sacred Journey Academy MN$261,390 President $22,972 $22,762 2025

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 default14th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted14th

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 (James Squadrito) 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 201 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,000 is reasonable (approximately the 14th 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.