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PeerBasis
Compensation Comparability Determination

Centro De Educacion Integral Soles Del Jardin Inc

Executive Director / CEO

EIN 660525697
PR · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Norma I Del Pilar Rivera, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 300 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

300 organizations qualified on sector, size, and geography 300 within the band form the benchmarked peer set.

Distribution of comparable compensation

$355 total compensation of comparable organizations → $163,084 $2,400
$23,12910th
$39,31425th
$51,671Median
$67,72775th
$86,94690th
$2,400This org · 2nd
p10$23,129
p25$39,314
p50$51,671
p75$67,727
p90$86,946
$2,400

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); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Asbury PreschoolNC $363,456$22,645 990
Tauxemont Cooperative Preschool IncVA $365,352$65,449 990
Childrens Center IncCT $365,688$63,301 990
Christ Our Savior Academy IncTN $366,200$67,031 990
Glenridge Nursery SchoolCA $361,159$153,277 990
The Childrens Institute At Jericho IncVT $366,602$69,113 990
Fuzzy Bear Ministry Preschool & DayIN $360,690$32,412 990
Mia Bella Child Discovery Center IncFL $360,462$59,246 990
Mendon Community Nursery SchoolNY $367,557$25,017 990
4corners Community Nursery IncMD $367,697$41,038 990
Montessori In The Woods IncPA $359,904$52,839 990
Mckeen Street Learning CenterME $359,407$80,393 990
Chico Oaks PreschoolCA $368,209$7,391 990
Florida Head Start AssociationFL $368,376$122,570 990
Penfield Village Nursery School IncNY $368,547$44,520 990
Haytown Road Nursery SchoolNJ $358,488$49,685 990
Live Oak PreschoolCA $358,451$75,665 990
Spring Hill CenterNH $357,304$50,837 990
Hampshire Nursery School IncNH $370,668$48,257 990
Bee Loved Preschool A Preschool Of BcumcTX $355,942$53,125 990
Green Bay Montessori Childrens WorldWI $372,013$59,535 990
Hancock Nursery School IncMA $372,688$57,753 990
Colebrook Community Child CareNH $354,795$62,308 990
Early Foundations IncPA $354,551$16,127 990
Touch Heart Center For Development IncVA $354,268$22,069 990

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. 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted2nd
All sources (D + E + F), adjusted2nd

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 (Norma I Del Pilar Rivera) 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 300 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 2nd 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). 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.