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PeerBasis
Compensation Comparability Determination

Westside Early Education

Executive Director / CEO

EIN 452705322
IA · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Henchliff, Executive Director / CEO ($41,151) against every comparable organization that fit the selection criteria — 164 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

164 organizations qualified on sector, size, and geography 164 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $134,590 $41,151
$10,48310th
$24,74225th
$38,976Median
$50,96775th
$59,51290th
$41,151This org · 55th
p10$10,483
p25$24,742
p50$38,976
p75$50,967
p90$59,512
$41,151

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
First Steps Preschool OH$203,672 Preschool Director $36,965 $36,703 2024
The Big Barn Preschool IL$205,060 President $9,965 $9,184 2024
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $65,986 2023
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $66,720 2025
Sunshine School Inc MA$205,523 President $56,920 $46,714 2025
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $42,259 2024
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $42,050 2024
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $39,920 2024
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $34,184 2023
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $30,360 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $43,329 2024
East Hanover Cooperative Nursery School NJ$197,980 Director $42,207 $35,328 2024
Ganeinu CO$197,571 President $47,760 $42,932 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $31,583 2024
Caring Branches Early Care And PA$196,777 Executive Di $2,984 $2,790 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $63,937 2025
Milford Cooperative Nursery School MI$196,484 Former Director $35,769 $35,633 2023
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $34,228 2025
Canaan Development Foundation IL$211,246 Director $51,264 $47,246 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $16,956 2023
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $46,993 2023
Woodside Nursery School NY$213,543 Trustee $19,800 $16,773 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $28,002 2025
First Christian Church Youth AR$192,862 Executive Di $27,500 $28,979 2024
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $32,828 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 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 default55th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted54th

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 (Carolyn Henchliff) 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 164 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,151 is reasonable (approximately the 55th 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.