Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sherman Montessori Pre-school Inc

Executive Director / CEO

EIN 752053212
TX · NTEE B21
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Laurel Mckinney, Executive Director / CEO ($58,623) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Laurel Mckinney — reported title “STAFF MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$355 total compensation of comparable organizations → $153,969 $58,623
$35,22710th
$41,07325th
$51,537Median
$59,91575th
$68,10190th
$58,623This org · 71st
p10$35,227
p25$41,073
p50$51,537
p75$59,915
p90$68,101
$58,623

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
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $66,617 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,971 2024
Gingerbread House Academy Inc TX$418,719 Director $48,768 $51,537 2023
Grapevine Christian School TX$474,619 Preschool Director $56,698 $58,198 2024
Cornerstone Academy TX$388,382 Academy Director $150,000 $153,969 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $355 2023
Ark Adventure Preschool Inc TX$384,336 Director $59,915 $59,915 2025
Stepping Stones Learning Center TX$379,604 Employee $43,499 $44,650 2024
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $79,246 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $35,227 2025
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $53,125 2025
Mariposa Family Learning Center TX$509,763 Executive Director $60,000 $61,588 2024
Meadows Place Preschool TX$351,827 Executive Director $54,000 $57,066 2023
Rockport Christian Service Inc TX$346,774 Director $54,365 $57,452 2023
Sunshine And Rainbows Early TX$336,330 Director $35,770 $35,770 2025
East End Preschool TX$330,142 Director $44,520 $44,520 2025
Childrens Genesis Inc TX$316,975 President $40,014 $41,073 2024
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $46,382 2023
Grace Christian Preschool Of Carrollton TX$586,655 Treasurer $45,000 $46,191 2024
Levelland Christian School TX$599,506 Head Of School $38,400 $39,416 2024
Child Enrichment Corporation TX$602,102 Trustee $66,346 $68,101 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 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 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 default71st
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted71st

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 (Laurel Mckinney) 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 10, 2026, comparing compensation against 21 similarly situated organizations (Same NTEE sector (B21) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,623 is reasonable (approximately the 71st 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 10, 2026.