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PeerBasis
Compensation Comparability Determination

Dallas Cooperative Preschool

Executive Director / CEO

EIN 751213857
TX · NTEE B21Z
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Kate Guglielmo, Executive Director / CEO ($14,942) against every comparable organization that fit the selection criteria — 79 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

79 organizations qualified on sector, size, and geography 79 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $119,378 $14,942
$10,86210th
$27,54225th
$40,474Median
$51,41275th
$66,80890th
$14,942This org · 13th
p10$10,862
p25$27,542
p50$40,474
p75$51,412
p90$66,808
$14,942

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 TX 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 Leader Child Care Ministries Inc IN$152,455 President $15,800 $17,149 2023
The Remnant Academy Inc TX$152,255 President $6,032 $6,032 2024
Positive Outlook Inc LA$161,592 President $46,801 $53,039 2023
Bethpage Nursery School NY$162,256 Executive Director $41,469 $37,461 2024
Centreville Preschool Inc VA$162,726 Director $17,054 $16,037 2025
Amazing Scholar Academy Preschool PA$150,206 Board Member-ex-officio, Non-voting $35,350 $36,282 2023
Footsteps Academy PA$149,231 Director $23,362 $23,290 2024
Kirkland Preschool WA$164,337 President $9,660 $8,901 2023
Covenant Community School Inc NC$170,857 Director $48,462 $51,537 2023
Faith Pre-school OH$141,774 Director $37,128 $40,474 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $66,465 2024
American Friends Of Childrens Nursery NJ$137,458 Vice President $56,000 $51,460 2023
Middleton Early Learning Center Inc NJ$137,305 Director/teacher $58,307 $50,701 2025
Arizona Nursery Assoc Foundation AZ$137,182 Director $2 $2 2024
Fort Hunt Preschool Inc VA$134,693 Preschool Director $55,633 $53,699 2024
Kidz Clubhouse ND$181,028 Director $4,042 $4,434 2024
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $29,251 2025
Center Preschool Inc CT$184,473 Pres $127,361 $119,378 2024
Palm Tree Academy TX$185,863 School Principal $25,832 $25,832 2024
International Association For Research On Service-learning And LA$126,229 Administrative Director $53,547 $60,686 2023
Montessori Center Of Pearl Harbor HI$188,250 Director/teacher Rep. $73,350 $65,650 2024
Foundation For The Liveliness KY$188,459 President And Director Of $42,875 $46,049 2024
Latino Educational Achievement NC$124,599 Executive Director $23,280 $24,758 2023
Keys Montessori School Inc PA$190,969 President $46,937 $48,174 2023
Faith Academy Inc FL$121,329 Director $11,850 $11,129 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX cost of living and 2024 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 TX 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted13th

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 (Kate Guglielmo) 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 79 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,942 is reasonable (approximately the 13th 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.