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PeerBasis
Compensation Comparability Determination

Faith Pre-school

Executive Director / CEO

EIN 310940164
OH · NTEE B21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelley L Britt, Executive Director / CEO ($37,128) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelley L Britt — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $109,511 $37,128
$8,98410th
$23,20425th
$34,858Median
$46,36475th
$60,97190th
$37,128This org · 53rd
p10$8,984
p25$23,204
p50$34,858
p75$46,364
p90$60,971
$37,128

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
American Friends Of Childrens Nursery NJ$137,458 Vice President $56,000 $47,207 2023
Middleton Early Learning Center Inc NJ$137,305 Director/teacher $58,307 $46,510 2025
Arizona Nursery Assoc Foundation AZ$137,182 Director $2 $2 2024
Fort Hunt Preschool Inc VA$134,693 Preschool Director $55,633 $49,261 2024
Footsteps Academy PA$149,231 Director $23,362 $21,365 2024
Amazing Scholar Academy Preschool PA$150,206 Board Member-ex-officio, Non-voting $35,350 $33,283 2023
The Remnant Academy Inc TX$152,255 President $6,032 $5,533 2024
Early Leader Child Care Ministries Inc IN$152,455 President $15,800 $15,731 2023
Dallas Cooperative Preschool TX$156,560 President $14,942 $13,707 2024
International Association For Research On Service-learning And LA$126,229 Administrative Director $53,547 $55,669 2023
Latino Educational Achievement NC$124,599 Executive Director $23,280 $22,711 2023
Positive Outlook Inc LA$161,592 President $46,801 $48,656 2023
Faith Academy Inc FL$121,329 Director $11,850 $10,209 2024
Bethpage Nursery School NY$162,256 Executive Director $41,469 $34,364 2024
Centreville Preschool Inc VA$162,726 Director $17,054 $14,712 2025
Kirkland Preschool WA$164,337 President $9,660 $8,166 2023
Little Shepherd Preschool The RI$118,895 Director $32,400 $29,333 2023
Community Preschool Inc OH$114,445 President $41,012 $38,809 2025
Covenant Community School Inc NC$170,857 Director $48,462 $47,277 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $60,971 2024
Early Learning New Hampshire NH$108,970 Executive Di $92,700 $80,815 2023
Helping Hands Christian Pre-school NY$108,655 Program Director $33,575 $28,645 2023
Kidz Clubhouse ND$181,028 Director $4,042 $4,068 2024
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $26,833 2025
Center Preschool Inc CT$184,473 Pres $127,361 $109,511 2024

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 default53rd
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted57th
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 (Kelley L Britt) 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 51 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,128 is reasonable (approximately the 53rd 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.