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PeerBasis
Compensation Comparability Determination

La Escuelita

Executive Director / CEO

EIN 372130070
NC · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pat Shaw, Executive Director / CEO ($11,500) against every comparable organization that fit the selection criteria — 196 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Pat Shaw — reported title “FOUNDING DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

196 organizations qualified on sector, size, and geography 196 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $138,946 $11,500
$13,77510th
$29,41125th
$41,529Median
$53,80075th
$65,36190th
$11,500This org · 9th
p10$13,775
p25$29,411
p50$41,529
p75$53,800
p90$65,361
$11,500

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 NC 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
Crayon Corner Learning Center Inc IA$230,274 Director $44,009 $45,434 2025
Plymouth Nursery School IA$230,926 Director $35,910 $38,053 2024
Silver Spring Nursery School Inc MD$228,188 Executive Director Till 630 $34,802 $32,419 2023
Elizabeth Seton Montessori School PA$227,851 President $75,932 $73,284 2024
Intown Playgroup Inc DC$233,068 Director Of The Playgroup $38,333 $32,555 2024
Philomath Montessori School OR$233,069 Executive Director $70,098 $61,377 2025
Community Partnership For Children NM$226,587 Executive Director $86,999 $93,235 2023
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $44,164 2023
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $52,583 2023
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $44,584 2024
International Education And CA$225,492 Director $25,668 $22,084 2023
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $4,652 2025
The Episcopal Preschool Inc IL$236,912 Director $58,500 $54,226 2025
Agape Educational Center Inc CA$236,971 Cfo $65,860 $55,039 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $13,085 2023
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $51,262 2024
Easter Preschool MN$221,830 Program Director $49,885 $46,475 2025
Lynn Oaks School Inc LA$238,918 Principal $7,223 $7,499 2025
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,330 2024
Izabel Inc IL$220,388 President $23,190 $22,064 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $19,602 2025
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $38,411 2025
Faith Services RI$241,105 Director $30,967 $28,738 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $50,142 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $39,479 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 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 NC 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted9th

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 (Pat Shaw) 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 196 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,500 is reasonable (approximately the 9th 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.