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PeerBasis
Compensation Comparability Determination

Giving Tree Montessori Inc

Executive Director / CEO

EIN 621068426
TN · NTEE B21Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maria Jenkins, Executive Director / CEO ($15,300) against every comparable organization that fit the selection criteria — 247 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

247 organizations qualified on sector, size, and geography 247 within the band form the benchmarked peer set.

Distribution of comparable compensation

$524 total compensation of comparable organizations → $138,652 $15,300
$12,19310th
$29,54825th
$40,128Median
$52,06675th
$64,75290th
$15,300This org · 12th
p10$12,193
p25$29,548
p50$40,128
p75$52,066
p90$64,752
$15,300

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 TN 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
Early Learning Center Inc NJ$264,245 President $61,700 $52,408 2023
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $37,458 2025
The Frazee Center SC$264,604 Treasurer $30,000 $29,775 2023
Next Step Elc WA$264,898 Treasurer $48,738 $40,322 2024
Children's House Of Montessori Inc CT$264,957 President $20,500 $17,304 2025
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $32,117 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $44,440 2025
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $10,882 2023
Monarch Montessori School MN$259,806 Executive Director $63,000 $57,524 2024
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $34,735 2025
Little Friends Preschool WA$268,967 President $67,221 $55,612 2024
Carter Nursery School Inc MA$258,376 School Director $63,900 $54,628 2023
Bright Spot Child Care Inc PA$269,958 Director $44,170 $40,703 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $53,303 2024
Minneapolis Nature Preschool MN$257,058 Director $39,524 $36,088 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $57,485 2025
Creative Preschool Inc OH$271,452 Tepe $40,885 $40,015 2024
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $43,444 2024
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $88,561 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $14,376 2023
Learning Tree Christian School WY$253,768 School Director $40,277 $39,853 2024
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $49,201 2025
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $30,193 2024
Westville Community Nursery School Inc CT$274,120 Director $63,895 $56,994 2023
Valley Drive Preschool Inc VA$252,977 Director $26,736 $24,559 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default12th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted12th

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 (Maria Jenkins) 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 247 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,300 is reasonable (approximately the 12th 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.