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PeerBasis
Compensation Comparability Determination

Harmony Day School

Executive Director / CEO

EIN 271521372
KY · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Ericka Bonnell, Executive Director / CEO ($47,714) against every comparable organization that fit the selection criteria — 271 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ericka Bonnell — reported title “Vice President”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

271 organizations qualified on sector, size, and geography 271 within the band form the benchmarked peer set.

Distribution of comparable compensation

$542 total compensation of comparable organizations → $143,356 $47,714
$15,61410th
$31,07025th
$42,084Median
$55,23375th
$68,18690th
$47,714This org · 60th
p10$15,614
p25$31,070
p50$42,084
p75$55,233
p90$68,186
$47,714

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 KY 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
Susan Phillips Day School CA$308,750 Chairman $140,500 $112,924 2025
Redwood Parents Nursery School CA$306,383 Director $38,839 $31,216 2025
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $60,467 2024
Village Early Learning Center VT$309,521 Former Program Director $30,240 $28,330 2025
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $39,841 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $41,571 2025
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $28,742 2023
Azalea City Christian School Inc AL$303,559 Director $22,585 $23,312 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,161 2024
Happy Days Learning Center Inc MN$312,408 Director $32,632 $30,806 2024
Pathways Preschool NE$312,448 President $29,500 $30,314 2024
Rockville Community Nursery School MD$313,087 Director $52,678 $48,443 2023
Peopleplace ME$301,936 Executive Director $32,610 $31,198 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,931 2023
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $43,185 2023
Centralia Marys House Ltd IL$301,079 Director & President $560 $542 2023
Puget Sound Christian School WA$314,981 President $5,019 $4,183 2025
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $59,955 2023
Pompton Plains Preschool Parents Association NJ$315,122 Director $63,439 $54,115 2024
Mtvc Inc MD$315,504 President $8,300 $7,632 2023
Childrenz Center IL$299,624 President $41,100 $39,745 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $60,232 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $39,331 2024
Childrens Genesis Inc TX$316,975 President $40,014 $38,242 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $43,637 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default60th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted59th

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 (Ericka Bonnell) 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 271 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,714 is reasonable (approximately the 60th 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.