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PeerBasis
Compensation Comparability Determination

Hancock Nursery School Inc

Executive Director / CEO

EIN 753060428
MA · NTEE B21
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Vitti, Executive Director / CEO ($57,753) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Vitti — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$25,226 total compensation of comparable organizations → $126,691 $57,753
$43,76910th
$49,95425th
$73,223Median
$81,99075th
$110,65990th
$57,753This org · 30th
p10$43,769
p25$49,954
p50$73,223
p75$81,990
p90$110,659
$57,753

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 MA 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
Wilbraham Community Preschool MA$380,140 President $65,958 $67,703 2024
Fieldstone Early Learning MA$382,370 President $70,012 $70,012 2025
Parents Of Rockhill Inc MA$384,487 Vice Princip $46,939 $49,604 2023
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $115,987 2024
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $44,998 2025
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $74,931 2024
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $50,038 2023
Community Farm School Inc MA$327,842 Clerk $24,576 $25,226 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $72,293 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $49,701 2025
Garden Nursery School Inc MA$294,045 Director $77,142 $81,522 2023
Acton Cooperative School Inc MA$472,687 Director $73,841 $78,033 2023
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $126,691 2024
Carter Nursery School Inc MA$258,376 School Director $63,900 $67,528 2023
Zinnia Montessori School Inc MA$496,936 President $109,630 $109,630 2025
Neighborhood Cooperative Nursery School MA$511,308 Executive Director $83,393 $83,393 2025
The Westwood Montessori School Inc MA$526,393 President, T $110,067 $110,067 2025
Norfolk Cooperative Primary Inc MA$536,522 Teacher Rep $30,950 $32,707 2023
Dandelion Parent Education Incorporated MA$548,907 President $72,241 $74,152 2024
Kings Wood Montessori School Inc MA$556,811 Director $72,436 $76,549 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default30th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted30th

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 (Cynthia Vitti) 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 20 similarly situated organizations (Same NTEE sector (B21) + MA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,753 is reasonable (approximately the 30th 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.