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PeerBasis
Compensation Comparability Determination

Miss Ellies Education Center Inc

Executive Director / CEO

EIN 262836752
PA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Corinne M Hoyes, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 223 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

223 organizations qualified on sector, size, and geography 223 within the band form the benchmarked peer set.

Distribution of comparable compensation

$569 total compensation of comparable organizations → $143,967 $60,000
$15,62310th
$31,65325th
$43,506Median
$56,19075th
$68,74590th
$60,000This org · 80th
p10$15,623
p25$31,653
p50$43,506
p75$56,190
p90$68,745
$60,000

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
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $2,968 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $31,488 2024
Childrens House Preschool Inc CO$245,629 Executive Director $80,335 $75,254 2025
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $42,809 2024
Hopmeadow Nursery School Inc CT$246,117 Director $45,490 $41,667 2025
Little Shepherds Day Care KY$246,887 Director $40,996 $44,167 2024
One Step Ministries VA$247,383 President $24,930 $24,850 2023
Wee Love Preschool CO$247,410 Executive Di $83,516 $78,234 2025
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $51,954 2024
California Kindergarten Association CA$247,867 President $8,200 $7,310 2023
Faith Services RI$241,105 Director $30,967 $29,776 2024
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $42,471 2024
Northeast Iowa Montessori School IA$248,842 Head Of Scho $36,980 $41,802 2023
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $39,799 2025
Lynn Oaks School Inc LA$238,918 Principal $7,223 $7,770 2025
Early Learning Center At Richard Winn SC$251,325 Elc Director $30,000 $30,575 2025
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $13,558 2023
Agape Educational Center Inc CA$236,971 Cfo $65,860 $57,028 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $56,185 2025
Passion Preschool Educational Childcare AZ$252,201 Preschool Dir From 3-2024 To 8-2024 $39,759 $38,343 2024
Valley Drive Preschool Inc VA$252,977 Director $26,736 $26,651 2023
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $32,766 2024
Learning Tree Christian School WY$253,768 School Director $40,277 $43,249 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $15,601 2023
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $96,105 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default80th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted80th

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 (Corinne M Hoyes) 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 223 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 80th 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.