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PeerBasis
Compensation Comparability Determination

Suburban Nursery School Inc

Executive Director / CEO

EIN 530216062
MD · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Betsey Melter, Executive Director / CEO ($36,658) against every comparable organization that fit the selection criteria — 281 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Betsey Melter — reported title “Teacher”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

281 organizations qualified on sector, size, and geography 281 within the band form the benchmarked peer set.

Distribution of comparable compensation

$360 total compensation of comparable organizations → $155,890 $36,658
$16,16310th
$33,92525th
$46,574Median
$61,14475th
$76,26390th
$36,658This org · 29th
p10$16,163
p25$33,925
p50$46,574
p75$61,144
p90$76,263
$36,658

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
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $65,093 2024
School Of The Beartooths MT$328,664 Executive Director $52,082 $60,050 2023
Community Farm School Inc MA$327,842 Clerk $24,576 $22,944 2024
Gazelle Creative Learning School CA$329,372 President $102,550 $92,000 2024
Dayspring Childrens Center OH$329,522 President $84,600 $90,694 2025
Altadena Nursery School Inc CA$326,868 Director $47,895 $41,860 2025
East End Preschool TX$330,142 Director $44,520 $45,075 2025
St Thomas Day School Inc GA$331,192 Director $35,271 $35,896 2025
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $85,589 2024
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $74,009 2025
Miss Ruby's Kids SC$332,288 Executive Director $72,397 $76,446 2025
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $47,660 2024
Peace Unlimited Corporation NY$322,834 President/director $53,404 $51,617 2023
Kidz R Us Too IA$334,845 Secretarydirector $50,700 $57,674 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $67,826 2024
Sunshine And Rainbows Early TX$336,330 Director $35,770 $36,216 2025
The Children's Farm Inc MN$320,352 President $13,200 $13,202 2025
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $36,080 2024
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $45,282 2025
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $38,514 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $47,453 2023
Childrens Genesis Inc TX$316,975 President $40,014 $41,585 2024
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $69,472 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $49,490 2023
Mtvc Inc MD$315,504 President $8,300 $8,300 2023

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 default29th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted29th
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 (Betsey Melter) 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 281 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,658 is reasonable (approximately the 29th 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.