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PeerBasis
Compensation Comparability Determination

Spring-mar Preschool Association Inc

Executive Director / CEO

EIN 540736717
VA · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Sara Mitcho, Executive Director / CEO ($31,106) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sara Mitcho — reported title “School Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $126,949 $31,106
$12,62110th
$30,73925th
$44,246Median
$55,38775th
$67,65990th
$31,106This org · 25th
p10$12,621
p25$30,739
p50$44,246
p75$55,387
p90$67,659
$31,106

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
Kidz Clubhouse ND$181,028 Director $4,042 $4,716 2024
Center Preschool Inc CT$184,473 Pres $127,361 $126,949 2024
Palm Tree Academy TX$185,863 School Principal $25,832 $27,470 2024
Montessori Center Of Pearl Harbor HI$188,250 Director/teacher Rep. $73,350 $69,814 2024
Foundation For The Liveliness KY$188,459 President And Director Of $42,875 $48,969 2024
Keys Montessori School Inc PA$190,969 President $46,937 $51,230 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $70,681 2024
First Christian Church Youth AR$192,862 Executive Di $27,500 $32,862 2024
Covenant Community School Inc NC$170,857 Director $48,462 $54,806 2023
Milford Cooperative Nursery School MI$196,484 Former Director $35,769 $40,408 2023
Caring Branches Early Care And PA$196,777 Executive Di $2,984 $3,164 2024
Ganeinu CO$197,571 President $47,760 $48,686 2024
East Hanover Cooperative Nursery School NJ$197,980 Director $42,207 $40,062 2024
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $38,765 2023
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $47,685 2024
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $47,922 2024
Kirkland Preschool WA$164,337 President $9,660 $9,465 2023
Centreville Preschool Inc VA$162,726 Director $17,054 $17,054 2025
Bethpage Nursery School NY$162,256 Executive Director $41,469 $39,836 2024
Westside Early Education IA$203,309 Director, Teacher $41,151 $46,666 2025
Positive Outlook Inc LA$161,592 President $46,801 $56,403 2023
First Steps Preschool OH$203,672 Preschool Director $36,965 $41,622 2024
The Big Barn Preschool IL$205,060 President $9,965 $10,415 2024
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $74,829 2023
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $75,661 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 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 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 default25th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted27th
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 (Sara Mitcho) 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 120 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,106 is reasonable (approximately the 25th 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.