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PeerBasis
Compensation Comparability Determination

Jean Lyle Children's Center

Executive Director / CEO

EIN 363360364
MN · NTEE B210
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Eric Hambidge, Executive Director / CEO ($11,576) against every comparable organization that fit the selection criteria — 249 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

249 organizations qualified on sector, size, and geography 249 within the band form the benchmarked peer set.

Distribution of comparable compensation

$557 total compensation of comparable organizations → $147,496 $11,576
$14,89210th
$31,67425th
$42,771Median
$55,67875th
$69,34690th
$11,576This org · 8th
p10$14,892
p25$31,674
p50$42,771
p75$55,678
p90$69,346
$11,576

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 MN 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
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $47,275 2025
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $36,951 2025
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $34,166 2023
Children's House Of Montessori Inc CT$264,957 President $20,500 $18,408 2025
Next Step Elc WA$264,898 Treasurer $48,738 $42,894 2024
Little Friends Preschool WA$268,967 President $67,221 $59,160 2024
The Frazee Center SC$264,604 Treasurer $30,000 $31,674 2023
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $39,848 2025
Early Learning Center Inc NJ$264,245 President $61,700 $55,751 2023
Bright Spot Child Care Inc PA$269,958 Director $44,170 $43,299 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $56,703 2024
Giving Tree Montessori Inc TN$263,753 President $15,300 $16,276 2023
Creative Preschool Inc OH$271,452 Tepe $40,885 $42,567 2024
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $46,215 2024
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $52,339 2025
Monarch Montessori School MN$259,806 Executive Director $63,000 $61,193 2024
Westville Community Nursery School Inc CT$274,120 Director $63,895 $60,629 2023
Carter Nursery School Inc MA$258,376 School Director $63,900 $58,112 2023
Still Water Montessori School Inc SC$275,930 President $36,200 $37,123 2024
Minneapolis Nature Preschool MN$257,058 Director $39,524 $38,390 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $61,152 2025
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $29,415 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $93,353 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $20,203 2021
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $55,086 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Eric Hambidge) 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 249 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,576 is reasonable (approximately the 8th 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.