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

4corners Community Nursery Inc

Executive Director / CEO

EIN 760847732
MD · NTEE B21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susanne Ostermeyer, Executive Director / CEO ($39,980) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susanne Ostermeyer — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$370 total compensation of comparable organizations → $160,494 $39,980
$19,16110th
$37,29025th
$50,952Median
$66,54175th
$86,62290th
$39,980This org · 27th
p10$19,161
p25$37,290
p50$50,952
p75$66,541
p90$86,622
$39,980

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 MD 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
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $22,542 2025
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,650 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $119,988 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $41,921 2025
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $72,490 2024
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $73,423 2023
Childrens Center Inc CT$365,688 President, Director $61,669 $61,847 2024
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $65,852 2023
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $46,433 2025
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,338 2025
Asbury Preschool NC$363,456 Director $18,400 $19,812 2025
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $64,791 2024
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $54,080 2025
Guanghua Chinese Cultural Association PA$374,017 Principal $5,700 $6,080 2024
Glenridge Nursery School CA$361,159 Program Dir $149,326 $137,921 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $57,411 2024
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $35,618 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $27,478 2024
Whole Child Learning Co VT$375,021 School Director $16,913 $18,209 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $54,909 2023
Learning Ladder Preschool MO$375,784 School Direc $39,224 $43,291 2025
Mckeen Street Learning Center ME$359,407 President/director $78,321 $83,887 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $138,544 2024
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $59,512 2024
The Playplace Elc CA$376,758 President $12,500 $11,545 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default27th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted27th

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 (Susanne Ostermeyer) 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 301 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,980 is reasonable (approximately the 27th 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.