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PeerBasis
Compensation Comparability Determination

Pumpkin Patch Pre-k Inc

Executive Director / CEO

EIN 474420039
AR · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bartley Herring, Executive Director / CEO ($82,199) 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 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Bartley Herring — reported title “PRESIDENT & 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

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

Distribution of comparable compensation

$316 total compensation of comparable organizations → $157,707 $82,199
$20,82110th
$35,72625th
$48,437Median
$63,79975th
$87,81290th
$82,199This org · 88th
p10$20,821
p25$35,726
p50$48,437
p75$63,799
p90$87,812
$82,199

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 AR 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
Kingdom Preparatory Academy Inc AZ$436,410 President $56,658 $51,228 2023
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $67,032 2023
River Mist Inc CO$435,946 Executive Director $87,524 $76,639 2024
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $23,896 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $49,044 2024
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $22,696 2024
Saxon Hill School Inc VT$433,660 Director Of $56,529 $53,493 2023
Elite Kids Academy CA$440,260 President & Ceo $26,400 $20,818 2024
Child Light Inc NY$432,866 Executive Director $94,968 $78,365 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $52,170 2025
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $63,196 2024
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $24,488 2024
Beaver Brook Children's School Inc VT$442,253 President $64,100 $60,657 2023
Abc Angels Preschool CA$442,362 President $8,400 $6,623 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $35,202 2025
A Childs Garden Inc OH$443,070 President $51,655 $49,961 2024
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $59,284 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $50,179 2024
Spark Preschool OH$444,348 Administrator $115,324 $111,541 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,754 2024
The Childrens School NY$428,921 Trustee $26,500 $21,867 2024
Rose City Montessori School NJ$423,168 President $35,983 $28,582 2025
Sonshine Patch Inc CO$451,060 Director $56,729 $49,674 2024
Cornerstone Preschool Group GA$419,214 Preschool Di $47,977 $44,051 2024
Gingerbread House Academy Inc TX$418,719 Director $48,768 $45,864 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default88th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted88th

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 (Bartley Herring) 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 $82,199 is reasonable (approximately the 88th 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.