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PeerBasis
Compensation Comparability Determination

Sleepy Hollow Preschool Inc

Executive Director / CEO

EIN 540612460
VA · NTEE B210
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Brown, Executive Director / CEO ($45,581) against every comparable organization that fit the selection criteria — 319 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Brown — reported title “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

319 organizations qualified on sector, size, and geography 319 within the band form the benchmarked peer set.

Distribution of comparable compensation

$348 total compensation of comparable organizations → $173,732 $45,581
$24,31210th
$40,03625th
$54,850Median
$73,12975th
$98,21990th
$45,581This org · 35th
p10$24,312
p25$40,036
p50$54,850
p75$73,129
p90$98,219
$45,581

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 VA 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
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $35,071 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $48,740 2023
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $42,224 2023
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $44,866 2025
Sonshine Patch Inc CO$451,060 Director $56,729 $54,721 2024
Montessori Community School Inc GA$461,783 Ceo $12,000 $12,138 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $49,088 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $41,298 2024
Pleasant Grove Academy SC$463,791 Director $23,187 $24,334 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $100,243 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $38,961 2023
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $71,087 2023
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,932 2024
Spark Preschool OH$444,348 Administrator $115,324 $122,875 2024
A Childs Garden Inc OH$443,070 President $51,655 $55,037 2024
Abc Angels Preschool CA$442,362 President $8,400 $7,297 2024
Beaver Brook Children's School Inc VT$442,253 President $64,100 $66,821 2023
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $26,977 2024
Right Step Inc WI$470,704 Director $101,407 $106,539 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $22,933 2024
Acton Cooperative School Inc MA$472,687 Director $73,841 $68,723 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $63,479 2024
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $26,324 2024
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $73,843 2023
Woodland Montessori School WA$474,493 Executive Director $35,988 $31,577 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default35th
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted35th

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 (Deborah Brown) 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 319 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,581 is reasonable (approximately the 35th 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.