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PeerBasis
Compensation Comparability Determination

Silver Spring Nursery School Inc

Executive Director / CEO

EIN 520610542
MD · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Janise Allyn-smith, Executive Director / CEO ($34,802) against every comparable organization that fit the selection criteria — 194 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Janise Allyn-smith — reported title “EXECUTIVE DIRECTOR TILL 630”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$589 total compensation of comparable organizations → $149,159 $34,802
$13,45610th
$31,36125th
$44,899Median
$57,91375th
$70,44290th
$34,802This org · 30th
p10$13,456
p25$31,361
p50$44,899
p75$57,913
p90$70,442
$34,802

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 MD 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
Elizabeth Seton Montessori School PA$227,851 President $75,932 $78,671 2024
Community Partnership For Children NM$226,587 Executive Director $86,999 $100,087 2023
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $47,410 2023
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $56,448 2023
La Escuelita NC$230,144 Founding Director $11,500 $12,345 2024
Crayon Corner Learning Center Inc IA$230,274 Director $44,009 $48,773 2025
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $47,862 2024
International Education And CA$225,492 Director $25,668 $23,708 2023
Plymouth Nursery School IA$230,926 Director $35,910 $40,850 2024
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $4,994 2025
Intown Playgroup Inc DC$233,068 Director Of The Playgroup $38,333 $34,948 2024
Philomath Montessori School OR$233,069 Executive Director $70,098 $65,889 2025
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $55,029 2024
Easter Preschool MN$221,830 Program Director $49,885 $49,891 2025
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,501 2024
Izabel Inc IL$220,388 President $23,190 $23,687 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $21,042 2025
The Episcopal Preschool Inc IL$236,912 Director $58,500 $58,212 2025
Agape Educational Center Inc CA$236,971 Cfo $65,860 $59,084 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $14,047 2023
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $42,381 2024
Promiseland Preschool Inc AZ$217,865 President $60,800 $60,750 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $41,801 2023
Lynn Oaks School Inc LA$238,918 Principal $7,223 $8,050 2025
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $56,588 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted29th

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 (Janise Allyn-smith) 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 194 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,802 is reasonable (approximately the 30th 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.