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PeerBasis
Compensation Comparability Determination

Early Education Cooperative Preschool

Executive Director / CEO

EIN 474214884
AZ · NTEE B21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sarah Root, Executive Director / CEO ($31,930) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$349 total compensation of comparable organizations → $174,422 $31,930
$24,46610th
$41,67225th
$56,577Median
$77,17975th
$100,40590th
$31,930This org · 15th
p10$24,466
p25$41,672
p50$56,577
p75$77,179
p90$100,405
$31,930

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 AZ 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
Sophia Montessori Academy CO$497,852 President, School Director $58,933 $57,073 2024
Saint Dominics Academy PA$497,518 Davidson $50,366 $50,727 2024
Zinnia Montessori School Inc MA$496,936 President $109,630 $96,933 2025
Small World Montessori Society Inc WI$499,072 Director $54,733 $59,436 2023
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $77,997 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $34,671 2025
Carol Nursery School OH$499,466 Director $63,052 $67,447 2024
Sausalito Nursery School CA$495,668 Director $83,000 $72,385 2024
Grace Place Learning Center OR$501,064 Executive Director $49,348 $47,651 2023
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $41,281 2025
Gateway Preschool Academy CA$493,215 Director $54,276 $47,335 2024
Plum Tree Educational Services Inc KY$502,950 President/treasurer/director $72,222 $78,366 2024
Montessori Plus School Inc WA$492,751 Secretary $105,928 $98,613 2023
Covington First United Methodist Church Preschool Inc GA$492,392 Director $34,924 $35,466 2024
Our School CO$503,564 Executive Director-part Yr $52,111 $50,466 2024
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $48,368 2024
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $70,330 2023
Little Peaks Inc NY$504,418 Former Exec Dir $3,630 $3,313 2024
Oak Grove Christian School OH$504,770 Principal/ Board Member $38,676 $42,594 2023
God's Treasures Childcare Learning MN$490,693 Executive Director $39,181 $39,101 2024
Sunflower Montessori School CA$490,018 Vice President $67,692 $57,513 2025
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $64,572 2025
Zaca Center Preschool CA$506,869 Executive Dir. $83,825 $73,104 2024
The Children's Center Inc CO$507,460 Executive Director $78,167 $75,699 2024
Playmates Inc CA$487,861 Executive Dir. $80,360 $68,277 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default15th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted16th
All sources (D + E + F), adjusted15th

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 (Sarah Root) 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 324 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,930 is reasonable (approximately the 15th 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.