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PeerBasis
Compensation Comparability Determination

Montessori Community School Inc

Executive Director / CEO

EIN 581265590
GA · NTEE B21Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Erickson, Executive Director / CEO ($12,000) 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 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brenda Erickson — reported title “CEO”, 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

$344 total compensation of comparable organizations → $171,758 $12,000
$24,14010th
$39,46825th
$54,179Median
$71,81175th
$96,21490th
$12,000This org · 5th
p10$24,140
p25$39,468
p50$54,179
p75$71,811
p90$96,214
$12,000

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 GA 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
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $48,530 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $40,829 2024
Pleasant Grove Academy SC$463,791 Director $23,187 $24,058 2024
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $44,356 2025
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $41,745 2023
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $99,105 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $38,518 2023
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $70,279 2023
Family Learning Center Inc NM$456,306 Executive Di $43,755 $48,186 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $34,672 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $45,063 2023
Right Step Inc WI$470,704 Director $101,407 $105,328 2024
Sonshine Patch Inc CO$451,060 Director $56,729 $54,100 2024
Acton Cooperative School Inc MA$472,687 Director $73,841 $67,942 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $62,758 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $31,218 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $56,406 2024
Morningside Day Out GA$475,549 Director $39,331 $39,331 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $344 2023
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,910 2024
Spark Preschool OH$444,348 Administrator $115,324 $121,480 2024
Dynasty Child Care Center OH$479,850 President $45,757 $48,199 2024
A Childs Garden Inc OH$443,070 President $51,655 $54,412 2024
St Mary's Episcopal School VA$480,546 Executive Director $41,254 $38,595 2025
Abc Angels Preschool CA$442,362 President $8,400 $7,214 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2024 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 GA 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Brenda Erickson) 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 $12,000 is reasonable (approximately the 5th 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.