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PeerBasis
Compensation Comparability Determination

Field Station Cooperative Incorporated

Executive Director / CEO

EIN 611489981
IN · NTEE B21
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laurie Metz, Executive Director / CEO ($16,659) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 16th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $132,235 $16,659
$10,45610th
$27,22225th
$38,356Median
$50,07575th
$58,45490th
$16,659This org · 16th
p10$10,456
p25$27,222
p50$38,356
p75$50,075
p90$58,454
$16,659

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 IN 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
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $46,171 2023
Woodside Nursery School NY$213,543 Trustee $19,800 $16,479 2024
Canaan Development Foundation IL$211,246 Director $51,264 $46,420 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $27,512 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $32,254 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $33,629 2025
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $62,818 2025
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $31,030 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $47,323 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $42,571 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $73,589 2023
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $29,828 2025
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $50,167 2024
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $39,221 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $37,058 2023
Promiseland Preschool Inc AZ$217,865 President $60,800 $53,857 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $37,572 2024
Sunshine School Inc MA$205,523 President $56,920 $45,897 2025
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $65,553 2025
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $64,832 2023
The Big Barn Preschool IL$205,060 President $9,965 $9,023 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $18,655 2025
Izabel Inc IL$220,388 President $23,190 $20,999 2024
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,217 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $36,060 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default16th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted16th

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 (Laurie Metz) 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 176 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,659 is reasonable (approximately the 16th 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.