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PeerBasis
Compensation Comparability Determination

Buttons & Bows Nursery School Inc

Executive Director / CEO

EIN 362410459
IL · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa Triska, Executive Director / CEO ($33,813) 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 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Triska — reported title “PRESIDENT/TEACH”, 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

$592 total compensation of comparable organizations → $149,898 $33,813
$12,37310th
$30,11725th
$43,532Median
$56,98875th
$66,98690th
$33,813This org · 31st
p10$12,373
p25$30,117
p50$43,532
p75$56,988
p90$66,986
$33,813

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 IL 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
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $44,460 2024
Farmstead Preschool IA$208,525 Ddirector $42,212 $48,257 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $35,175 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $71,209 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $38,121 2025
Sunshine School Inc MA$205,523 President $56,920 $52,028 2025
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $74,309 2025
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $73,492 2023
The Big Barn Preschool IL$205,060 President $9,965 $10,229 2024
Canaan Development Foundation IL$211,246 Director $51,264 $52,620 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $40,878 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $18,884 2023
Westside Early Education IA$203,309 Director, Teacher $41,151 $45,831 2025
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $52,338 2023
Woodside Nursery School NY$213,543 Trustee $19,800 $18,681 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $31,187 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $36,562 2025
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $47,065 2024
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $46,833 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $53,644 2025
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $83,417 2023
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $38,072 2023
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $56,869 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $42,008 2023
Promiseland Preschool Inc AZ$217,865 President $60,800 $61,051 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default31st
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted32nd
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 (Melissa Triska) 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 $33,813 is reasonable (approximately the 31st 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.