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PeerBasis
Compensation Comparability Determination

The Frazee Center

Executive Director / CEO

EIN 461185268
SC · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jenny Reeves, Executive Director / CEO ($30,000) 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 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jenny Reeves — 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

$528 total compensation of comparable organizations → $139,701 $30,000
$12,43710th
$29,54225th
$40,511Median
$52,73575th
$65,68190th
$30,000This org · 25th
p10$12,437
p25$29,542
p50$40,511
p75$52,735
p90$65,681
$30,000

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 SC 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
Next Step Elc WA$264,898 Treasurer $48,738 $40,627 2024
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $37,742 2025
Children's House Of Montessori Inc CT$264,957 President $20,500 $17,435 2025
Early Learning Center Inc NJ$264,245 President $61,700 $52,805 2023
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $32,361 2023
Giving Tree Montessori Inc TN$263,753 President $15,300 $15,416 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $44,777 2025
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $10,964 2023
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $34,998 2025
Little Friends Preschool WA$268,967 President $67,221 $56,033 2024
Monarch Montessori School MN$259,806 Executive Director $63,000 $57,959 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $41,011 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $53,707 2024
Carter Nursery School Inc MA$258,376 School Director $63,900 $55,041 2023
Creative Preschool Inc OH$271,452 Tepe $40,885 $40,318 2024
Minneapolis Nature Preschool MN$257,058 Director $39,524 $36,361 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $57,920 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $43,772 2024
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $49,573 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $57,425 2023
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $89,231 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $14,485 2023
Learning Tree Christian School WY$253,768 School Director $40,277 $40,155 2024
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $30,422 2024
Still Water Montessori School Inc SC$275,930 President $36,200 $35,161 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default25th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Jenny Reeves) 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 $30,000 is reasonable (approximately the 25th 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.