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PeerBasis
Compensation Comparability Determination

Roseland Christian Preschool

Executive Director / CEO

EIN 593729152
FL · NTEE P33
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Herrera, Executive Director / CEO ($54,060) against every comparable organization that fit the selection criteria — 331 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Herrera — reported title “PRESCHOOL DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

331 organizations qualified on sector, size, and geography 331 within the band form the benchmarked peer set.

Distribution of comparable compensation

$282 total compensation of comparable organizations → $417,830 $54,060
$18,57010th
$39,40725th
$58,056Median
$72,11075th
$91,19590th
$54,060This org · 43rd
p10$18,570
p25$39,407
p50$58,056
p75$72,110
p90$91,195
$54,060

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
Chaffee County Childcare CO$397,719 Executive Director $43,000 $48,284 2022
Morning Star Education Center CA$397,907 President $720 $679 2024
Highland Children's House VA$396,375 Executive Director $45,500 $48,003 2024
Next To Parents Daycare Center Inc LA$399,532 President $48,000 $59,457 2023
Kids Corner Child Care & Learning C IA$395,849 Executive Di $39,922 $49,173 2023
Gps Kids Club KS$399,815 Director $29,690 $35,047 2024
Berry Tender Childcare Inc IA$395,492 Executive Director $41,518 $51,138 2023
Tracy Kids World MN$402,253 President $15,600 $16,843 2024
Abc 123 Human Resources Inc TX$392,115 President $21,946 $23,987 2024
Leap Of Faith Ministries Inc IN$391,533 President $2,900 $3,342 2024
Growing In Gods Love Childcare MT$404,123 Director $66,409 $78,217 2024
Great Beginnings Preschool & Child TX$390,852 Executive Director $31,200 $34,102 2024
St Andrews Preschool And Day Care AZ$404,717 Preschool Director $56,853 $59,742 2024
Davenport Child Care Inc MA$406,019 Program Dire $55,199 $55,799 2023
Tesoritos Daycare & Learning Center Inc PR$406,231 President $33,348 $35,241 2023
Caroline Asp Inc NY$407,102 Director $69,304 $68,427 2024
Orleans After School Activities MA$388,272 Executive Di $93,263 $91,573 2024
Mechanicsburg Learning Center PA$407,373 Executive Di $15,163 $17,010 2023
Millbrook Early Childhood Education NY$387,466 Executive Director $72,519 $71,602 2024
Crosskids Child Development Center AR$408,653 Assistant Di $5,000 $6,322 2023
Phmc 1500 PA$408,656 Vp & Secretary $372,461 $417,830 2023
Tlc Child Care Inc NJ$386,732 Trustee $21,182 $20,664 2024
Big Bird Daycare Inc AL$386,395 Director $1,500 $1,823 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $105,039 2023
Come And See Preschool & After School CA$385,895 President $99,000 $90,999 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default43rd
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted42nd

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 (Stephanie Herrera) 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 331 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,060 is reasonable (approximately the 43rd 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.