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PeerBasis
Compensation Comparability Determination

Attala Corporate Child Development Center Consortium

Executive Director / CEO

EIN 640866872
MS · NTEE B21
FY ending 2025-09-30
June 9, 2026

This analysis benchmarks the total compensation of Jarvis Defranco, Executive Director / CEO ($43,766) against every comparable organization that fit the selection criteria — 268 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jarvis Defranco — reported title “Director, Administrator”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

268 organizations qualified on sector, size, and geography 268 within the band form the benchmarked peer set.

Distribution of comparable compensation

$523 total compensation of comparable organizations → $138,287 $43,766
$14,87510th
$30,11425th
$40,525Median
$53,18975th
$65,08890th
$43,766This org · 56th
p10$14,875
p25$30,114
p50$40,525
p75$53,189
p90$65,088
$43,766

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 MS 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
Growing Patch Childcare Learning IN$290,741 President $46,523 $45,216 2024
Valley Preschool MN$291,374 Director $57,402 $50,927 2025
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $34,169 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,051 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,071 2023
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $51,049 2024
My First School NY$293,033 Director $60,000 $51,445 2023
Natural Bridges HI$288,879 President $127,200 $102,252 2025
Roots Forest School Inc ID$293,434 Director $18,019 $17,666 2024
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $57,009 2025
Garden Nursery School Inc MA$294,045 Director $77,142 $65,775 2023
Quarry Hill School Inc VT$294,066 Director $47,047 $44,931 2023
Discovering Mind Foundation UT$287,636 President $41,422 $38,065 2025
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $42,591 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $57,779 2023
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $132,316 2024
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $58,531 2024
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $16,510 2023
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $43,681 2022
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $50,619 2025
Aauw Nursery School IL$298,990 Executive Director $41,874 $37,941 2024
Circle School NY$283,012 Executive Director $51,829 $44,439 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $23,504 2025
Family Preschool Inc NC$282,519 Director $25,946 $25,438 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $58,102 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default56th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted56th

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 (Jarvis Defranco) 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 268 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,766 is reasonable (approximately the 56th 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.