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PeerBasis
Compensation Comparability Determination

Sparkle Touch Learning Academy Inc

Executive Director / CEO

EIN 810864874
IN · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen L Bass, Executive Director / CEO ($46,171) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Karen L Bass — reported title “PRESIDENT/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $132,235 $46,171
$10,53410th
$26,95025th
$38,272Median
$50,04475th
$58,44690th
$46,171This org · 70th
p10$10,534
p25$26,950
p50$38,272
p75$50,044
p90$58,446
$46,171

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 IN 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
Woodside Nursery School NY$213,543 Trustee $19,800 $16,479 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $16,659 2023
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $27,512 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $32,254 2025
Canaan Development Foundation IL$211,246 Director $51,264 $46,420 2024
The Neighborhood Playschool CO$215,847 Officer $55,000 $47,323 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $33,629 2025
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $62,818 2025
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $31,030 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $73,589 2023
Whitefish United Methodist Childrens Ce MT$217,376 Executive Dir. $50,529 $50,167 2024
Farmstead Preschool IA$208,525 Ddirector $42,212 $42,571 2024
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $37,058 2023
Promiseland Preschool Inc AZ$217,865 President $60,800 $53,857 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $37,572 2024
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $29,828 2025
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $39,221 2024
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $18,655 2025
Izabel Inc IL$220,388 President $23,190 $20,999 2024
Sunshine School Inc MA$205,523 President $56,920 $45,897 2025
Midsouth Montessori Center TN$205,520 Executive Director $69,500 $65,553 2025
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $64,832 2023
The Big Barn Preschool IL$205,060 President $9,965 $9,023 2024
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,217 2024
Easter Preschool MN$221,830 Program Director $49,885 $44,231 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default70th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted69th

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 (Karen L Bass) 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 177 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,171 is reasonable (approximately the 70th 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.