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PeerBasis
Compensation Comparability Determination

Still Water Montessori School Inc

Executive Director / CEO

EIN 811720824
SC · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Bobbi Brown Flannery, Executive Director / CEO ($36,200) against every comparable organization that fit the selection criteria — 255 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Bobbi Brown Flannery — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

255 organizations qualified on sector, size, and geography 255 within the band form the benchmarked peer set.

Distribution of comparable compensation

$544 total compensation of comparable organizations → $143,827 $36,200
$14,95510th
$31,17125th
$41,827Median
$54,32975th
$67,27190th
$36,200This org · 33rd
p10$14,955
p25$31,171
p50$41,827
p75$54,329
p90$67,271
$36,200

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 SC 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
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $28,684 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $91,031 2023
Westville Community Nursery School Inc CT$274,120 Director $63,895 $59,121 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $19,701 2021
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $51,037 2025
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $53,716 2024
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $45,065 2024
Whitefish Community School MT$280,200 Executive Di $56,336 $56,709 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,231 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $41,509 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $21,809 2024
Big-little School OR$281,462 Executive Director $39,007 $34,723 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $56,471 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $55,293 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $42,222 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $15,665 2023
Family Preschool Inc NC$282,519 Director $25,946 $26,457 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $24,445 2025
Little Friends Preschool WA$268,967 President $67,221 $57,689 2024
Circle School NY$283,012 Executive Director $51,829 $46,219 2023
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $36,033 2025
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $52,648 2025
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $45,431 2022
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $11,288 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $46,099 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default33rd
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted33rd

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 (Bobbi Brown Flannery) 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 255 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,200 is reasonable (approximately the 33rd 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.