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PeerBasis
Compensation Comparability Determination

Kingdom Preparatory Academy Inc

Executive Director / CEO

EIN 274659435
AZ · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jeannette Russell, Executive Director / CEO ($56,658) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$349 total compensation of comparable organizations → $174,422 $56,658
$23,02810th
$39,51225th
$53,571Median
$70,56175th
$97,12090th
$56,658This org · 55th
p10$23,028
p25$39,512
p50$53,571
p75$70,561
p90$97,120
$56,658

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 AZ 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
Pumpkin Patch Pre-k Inc AR$436,658 President & Director $82,199 $90,912 2025
River Mist Inc CO$435,946 Executive Director $87,524 $84,761 2024
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $74,136 2023
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $26,429 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $54,242 2024
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $25,101 2024
Saxon Hill School Inc VT$433,660 Director Of $56,529 $59,162 2023
Child Light Inc NY$432,866 Executive Director $94,968 $86,671 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $23,024 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $57,699 2025
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $69,894 2024
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $27,084 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $38,933 2025
Beaver Brook Children's School Inc VT$442,253 President $64,100 $67,086 2023
Abc Angels Preschool CA$442,362 President $8,400 $7,326 2024
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $65,567 2024
A Childs Garden Inc OH$443,070 President $51,655 $55,256 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $55,497 2024
The Childrens School NY$428,921 Trustee $26,500 $24,185 2024
Spark Preschool OH$444,348 Administrator $115,324 $123,363 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,940 2024
Rose City Montessori School NJ$423,168 President $35,983 $31,611 2025
Sonshine Patch Inc CO$451,060 Director $56,729 $54,938 2024
Cornerstone Preschool Group GA$419,214 Preschool Di $47,977 $48,721 2024
Gingerbread House Academy Inc TX$418,719 Director $48,768 $50,725 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default55th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Jeannette Russell) 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 317 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,658 is reasonable (approximately the 55th 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.