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

St Mary's Episcopal School

Executive Director / CEO

EIN 541973717
VA · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Rawls, Executive Director / CEO ($41,254) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$368 total compensation of comparable organizations → $183,596 $41,254
$26,08410th
$43,50025th
$59,068Median
$79,84075th
$104,65290th
$41,254This org · 21st
p10$26,084
p25$43,500
p50$59,068
p75$79,840
p90$104,652
$41,254

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
Dynasty Child Care Center OH$479,850 President $45,757 $51,522 2024
Rainbow Kidz Inc WI$482,156 President $40,118 $44,541 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $368 2023
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $117,909 2024
Morningside Day Out GA$475,549 Director $39,331 $42,042 2024
Initiative For Independent Sch PR$485,677 Vice President $25,513 $26,188 2024
Grapevine Christian School TX$474,619 Preschool Director $56,698 $60,294 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $33,370 2025
Early Years Preschool And Parents Day Out VA$486,616 Board Member $44,167 $46,675 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $67,084 2024
Umc Preschool Burlingame CA$487,837 President $6,148 $5,498 2025
Playmates Inc CA$487,861 Executive Dir. $80,360 $71,867 2025
Acton Cooperative School Inc MA$472,687 Director $73,841 $72,624 2023
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $67,968 2025
Sunflower Montessori School CA$490,018 Vice President $67,692 $60,538 2025
Right Step Inc WI$470,704 Director $101,407 $112,587 2024
God's Treasures Childcare Learning MN$490,693 Executive Director $39,181 $41,158 2024
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $74,030 2023
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $50,913 2024
Covington First United Methodist Church Preschool Inc GA$492,392 Director $34,924 $37,331 2024
Montessori Plus School Inc WA$492,751 Secretary $105,928 $103,799 2023
Gateway Preschool Academy CA$493,215 Director $54,276 $49,824 2024
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $43,452 2025
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $75,123 2023
Sausalito Nursery School CA$495,668 Director $83,000 $76,192 2024

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 default21st
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted21st

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 (Susan Rawls) 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 318 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,254 is reasonable (approximately the 21st 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.