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PeerBasis
Compensation Comparability Determination

Little Scholars Academy

Executive Director / CEO

EIN 262994042
GA · NTEE B21
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Anne Bared, Executive Director / CEO ($42,350) against every comparable organization that fit the selection criteria — 168 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

168 organizations qualified on sector, size, and geography 168 within the band form the benchmarked peer set.

Distribution of comparable compensation

$564 total compensation of comparable organizations → $142,785 $42,350
$11,78610th
$28,68825th
$41,416Median
$54,28475th
$63,80790th
$42,350This org · 52nd
p10$11,786
p25$28,688
p50$41,416
p75$54,284
p90$63,807
$42,350

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 GA 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
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $32,208 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $45,967 2024
Sunshine School Inc MA$205,523 President $56,920 $49,559 2025
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $70,783 2025
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $33,506 2024
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $70,005 2023
The Big Barn Preschool IL$205,060 President $9,965 $9,743 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $67,830 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $36,313 2025
Canaan Development Foundation IL$211,246 Director $51,264 $50,124 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $38,938 2024
Westside Early Education IA$203,309 Director, Teacher $41,151 $43,657 2025
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $17,988 2023
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $49,855 2023
Woodside Nursery School NY$213,543 Trustee $19,800 $17,794 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $29,706 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $34,827 2025
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $44,832 2024
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $44,611 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $51,098 2025
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $36,266 2023
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $79,459 2023
East Hanover Cooperative Nursery School NJ$197,980 Director $42,207 $37,479 2024
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $54,170 2024
Ganeinu CO$197,571 President $47,760 $45,546 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default52nd
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted51st

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 (Anne Bared) 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 168 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,350 is reasonable (approximately the 52nd 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.