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PeerBasis
Compensation Comparability Determination

Asbury Preschool

Executive Director / CEO

EIN 561370530
NC · NTEE B21Z
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Judith Harvin, Executive Director / CEO ($18,400) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Judith Harvin — 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

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$344 total compensation of comparable organizations → $149,058 $18,400
$16,91110th
$34,62925th
$47,175Median
$61,27275th
$77,90990th
$18,400This org · 11th
p10$16,911
p25$34,629
p50$47,175
p75$61,272
p90$77,909
$18,400

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 NC 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
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,400 2025
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $61,159 2023
Childrens Center Inc CT$365,688 President, Director $61,669 $57,441 2024
Glenridge Nursery School CA$361,159 Program Dir $149,326 $128,094 2024
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $68,190 2023
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $33,080 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $25,521 2024
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $67,324 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $50,996 2023
Mckeen Street Learning Center ME$359,407 President/director $78,321 $77,909 2024
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $20,936 2025
4corners Community Nursery Inc MD$367,697 Executive Director $39,980 $37,131 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,177 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $111,438 2024
Haytown Road Nursery School NJ$358,488 School Director $47,016 $42,933 2023
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $63,233 2025
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $38,934 2025
Spring Hill Center NH$357,304 Program Director $49,527 $45,430 2024
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $43,124 2025
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $51,431 2025
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $60,174 2024
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $55,681 2024
Early Foundations Inc PA$354,551 President $15,261 $15,565 2023
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $20,623 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $38,442 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default11th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted11th

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 (Judith Harvin) 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 301 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,400 is reasonable (approximately the 11th 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.