Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pathways Preschool

Executive Director / CEO

EIN 474742456
NE · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tami Odell, Executive Director / CEO ($29,500) against every comparable organization that fit the selection criteria — 275 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tami Odell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$527 total compensation of comparable organizations → $139,506 $29,500
$14,81810th
$30,36925th
$41,466Median
$54,02475th
$67,49190th
$29,500This org · 24th
p10$14,818
p25$30,369
p50$41,466
p75$54,024
p90$67,491
$29,500

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 NE 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
Happy Days Learning Center Inc MN$312,408 Director $32,632 $29,979 2024
Rockville Community Nursery School MD$313,087 Director $52,678 $47,142 2023
Puget Sound Christian School WA$314,981 President $5,019 $4,070 2025
Pompton Plains Preschool Parents Association NJ$315,122 Director $63,439 $52,662 2024
Village Early Learning Center VT$309,521 Former Program Director $30,240 $27,570 2025
Mtvc Inc MD$315,504 President $8,300 $7,428 2023
Susan Phillips Day School CA$308,750 Chairman $140,500 $109,891 2025
Childrens Genesis Inc TX$316,975 President $40,014 $37,215 2024
Harmony Day School KY$307,571 Vice President $47,714 $46,433 2025
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $42,465 2023
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $34,466 2024
Redwood Parents Nursery School CA$306,383 Director $38,839 $30,378 2025
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $32,288 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $58,844 2024
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $38,772 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $40,454 2025
The Children's Farm Inc MN$320,352 President $13,200 $11,814 2025
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $27,970 2023
Azalea City Christian School Inc AL$303,559 Director $22,585 $22,685 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $60,698 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,130 2024
Peace Unlimited Corporation NY$322,834 President/director $53,404 $46,192 2023
Peopleplace ME$301,936 Executive Director $32,610 $30,360 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,772 2023
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $42,025 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2024 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 NE 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 default24th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted24th
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 (Tami Odell) 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 275 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,500 is reasonable (approximately the 24th 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.