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PeerBasis
Compensation Comparability Determination

Easter Preschool

Executive Director / CEO

EIN 411747226
MN · NTEE B210
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Alicia Borman, Executive Director / CEO ($49,885) against every comparable organization that fit the selection criteria — 192 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Alicia Borman — reported title “Program 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

192 organizations qualified on sector, size, and geography 192 within the band form the benchmarked peer set.

Distribution of comparable compensation

$589 total compensation of comparable organizations → $149,140 $49,885
$12,42910th
$30,83525th
$43,312Median
$57,65275th
$70,67190th
$49,885This org · 64th
p10$12,429
p25$30,835
p50$43,312
p75$57,652
p90$70,671
$49,885

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
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $55,023 2024
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,501 2024
Izabel Inc IL$220,388 President $23,190 $23,684 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $21,040 2025
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $4,993 2025
International Education And CA$225,492 Director $25,668 $23,704 2023
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $42,375 2024
Promiseland Preschool Inc AZ$217,865 President $60,800 $60,742 2024
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $47,855 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $41,796 2023
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $56,441 2023
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $56,581 2024
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $47,404 2023
Community Partnership For Children NM$226,587 Executive Director $86,999 $100,075 2023
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $82,996 2023
The Neighborhood Playschool CO$215,847 Officer $55,000 $53,373 2025
Elizabeth Seton Montessori School PA$227,851 President $75,932 $78,660 2024
Silver Spring Nursery School Inc MD$228,188 Executive Director Till 630 $34,802 $34,798 2023
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $36,377 2025
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $31,029 2025
Woodside Nursery School NY$213,543 Trustee $19,800 $18,586 2024
La Escuelita NC$230,144 Founding Director $11,500 $12,343 2024
Crayon Corner Learning Center Inc IA$230,274 Director $44,009 $48,767 2025
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $52,073 2023
Plymouth Nursery School IA$230,926 Director $35,910 $40,845 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 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 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 default64th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted63rd

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 (Alicia Borman) 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 192 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,885 is reasonable (approximately the 64th 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.