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PeerBasis
Compensation Comparability Determination

Dayton Montessori Society Inc

Executive Director / CEO

EIN 310892100
OH · NTEE B21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Van Loveren, Executive Director / CEO ($34,000) against every comparable organization that fit the selection criteria — 270 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Van Loveren — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

270 organizations qualified on sector, size, and geography 270 within the band form the benchmarked peer set.

Distribution of comparable compensation

$520 total compensation of comparable organizations → $137,603 $34,000
$14,92510th
$30,10825th
$40,753Median
$53,02175th
$65,33990th
$34,000This org · 30th
p10$14,925
p25$30,108
p50$40,753
p75$53,021
p90$65,339
$34,000

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 OH 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
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,040 2023
Valley Preschool MN$291,374 Director $57,402 $50,675 2025
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,021 2023
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $43,550 2025
Growing Patch Childcare Learning IN$290,741 President $46,523 $44,992 2024
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $50,797 2024
My First School NY$293,033 Director $60,000 $51,190 2023
Roots Forest School Inc ID$293,434 Director $18,019 $17,579 2024
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $56,726 2025
Garden Nursery School Inc MA$294,045 Director $77,142 $65,449 2023
Quarry Hill School Inc VT$294,066 Director $47,047 $44,709 2023
Natural Bridges HI$288,879 President $127,200 $101,746 2025
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $42,381 2024
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $131,661 2024
Discovering Mind Foundation UT$287,636 President $41,422 $37,877 2025
Spring Hill School Inc VT$287,189 Program Director $60,499 $57,493 2023
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $16,428 2023
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $58,241 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $43,465 2022
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $50,369 2025
Aauw Nursery School IL$298,990 Executive Director $41,874 $37,753 2024
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $57,814 2024
Childrenz Center IL$299,624 President $41,100 $38,149 2023
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $57,549 2023
Circle School NY$283,012 Executive Director $51,829 $44,218 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default30th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted30th

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 (Mary Van Loveren) 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 270 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,000 is reasonable (approximately the 30th 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.