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PeerBasis
Compensation Comparability Determination

Happy Hearts Kindergarten Inc

Executive Director / CEO

EIN 590737886
FL · NTEE B210
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jessica Thompson, Executive Director / CEO ($56,463) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Thompson — 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

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$21,878 total compensation of comparable organizations → $119,411 $56,463
$26,81210th
$34,32125th
$45,604Median
$56,67775th
$92,05690th
$56,463This org · 73rd
p10$26,812
p25$34,321
p50$45,604
p75$56,677
p90$92,056
$56,463

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 FL 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
Venice Nokomis Community Preschool Inc FL$406,792 Officer $62,647 $62,647 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $41,034 2025
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $26,456 2024
Canguros Inc FL$382,902 President $45,604 $45,604 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $119,411 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $43,700 2024
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $27,346 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $50,707 2023
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $74,127 2023
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $44,390 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $49,193 2024
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $21,878 2021
Un Monde Nouveau Inc FL$570,942 Ceo $101,025 $104,009 2023
Bethlehem Lutheran Preschool Inc FL$593,865 Executive Director $27,608 $27,608 2024
Miami Jewish Montessori Inc FL$619,045 Vice President $48,086 $49,506 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted73rd

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 (Jessica Thompson) 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 15 similarly situated organizations (Same NTEE sector (B21) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,463 is reasonable (approximately the 73rd 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.