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PeerBasis
Compensation Comparability Determination

Whitefish Community School

Executive Director / CEO

EIN 810541242
MT · NTEE B21
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Jessie Diehl, Executive Director / CEO ($56,336) against every comparable organization that fit the selection criteria — 259 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

259 organizations qualified on sector, size, and geography 259 within the band form the benchmarked peer set.

Distribution of comparable compensation

$540 total compensation of comparable organizations → $142,881 $56,336
$14,89910th
$31,11425th
$41,714Median
$53,97175th
$66,62890th
$56,336This org · 79th
p10$14,899
p25$31,114
p50$41,714
p75$53,971
p90$66,628
$56,336

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 MT 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
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,190 2024
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $53,363 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $21,666 2024
Big-little School OR$281,462 Executive Director $39,007 $34,494 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $56,100 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $15,562 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $19,571 2021
Family Preschool Inc NC$282,519 Director $25,946 $26,283 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $24,285 2025
Circle School NY$283,012 Executive Director $51,829 $45,915 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $90,431 2023
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $28,494 2023
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $52,301 2025
Still Water Montessori School Inc SC$275,930 President $36,200 $35,962 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $45,132 2022
Westville Community Nursery School Inc CT$274,120 Director $63,895 $58,733 2023
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $50,701 2025
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $60,476 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $59,698 2023
Discovering Mind Foundation UT$287,636 President $41,422 $39,329 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $44,769 2024
Natural Bridges HI$288,879 President $127,200 $105,649 2025
Creative Preschool Inc OH$271,452 Tepe $40,885 $41,236 2024
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $52,745 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $54,928 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default79th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted79th

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 (Jessie Diehl) 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 259 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,336 is reasonable (approximately the 79th 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.