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PeerBasis
Compensation Comparability Determination

Montessori System School Of Black Hawk County

Executive Director / CEO

EIN 420920590
IA · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Candace Naaktgeboren, Executive Director / CEO ($37,230) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Candace Naaktgeboren — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$307 total compensation of comparable organizations → $153,201 $37,230
$16,84710th
$33,15725th
$43,601Median
$57,91375th
$78,02290th
$37,230This org · 35th
p10$16,847
p25$33,157
p50$43,601
p75$57,913
p90$78,022
$37,230

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 IA 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
Kiddie Kare Ministry & Preschool Co IN$392,309 President $66,250 $61,976 2024
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $11,104 2023
Akwd Inc PA$396,411 President $50,311 $44,507 2024
Montessori Education Center Of The Rockies Inc CO$396,702 Executive Director $90,000 $74,582 2025
Cornerstone Academy TX$388,382 Academy Director $150,000 $133,106 2024
New Hope Child Care MN$400,334 President $51,198 $46,203 2023
Kids Place A Place For Kids To Be NY$401,138 Executive Di $42,534 $35,102 2023
Parents Of Rockhill Inc MA$384,487 Vice Princip $46,939 $38,523 2023
Ark Adventure Preschool Inc TX$384,336 Director $59,915 $51,796 2025
Canguros Inc FL$382,902 President $45,604 $38,005 2024
Fieldstone Early Learning MA$382,370 President $70,012 $54,372 2025
Tenney Nursery And Parent Center Inc WI$404,305 Executive Director $42,925 $39,767 2024
Valley Parent Preschool CA$381,198 Director $64,700 $48,283 2025
Wilbraham Community Preschool MA$380,140 President $65,958 $52,579 2024
Stepping Stones Learning Center TX$379,604 Employee $43,499 $38,600 2024
Venice Nokomis Community Preschool Inc FL$406,792 Officer $62,647 $52,208 2024
Bright Beginnings WA$377,379 Secretary $9,000 $7,359 2023
Tot Time Preschool NC$409,356 Board Member $37,750 $34,602 2024
The Playplace Elc CA$376,758 President $12,500 $9,575 2024
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $38,860 2023
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $49,357 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $114,901 2024
Learning Ladder Preschool MO$375,784 School Direc $39,224 $35,904 2025
Whole Child Learning Co VT$375,021 School Director $16,913 $15,102 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $47,614 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default35th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted35th

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 (Candace Naaktgeboren) 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 317 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,230 is reasonable (approximately the 35th 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.