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PeerBasis
Compensation Comparability Determination

Mountain Breeze School

Executive Director / CEO

EIN 812235065
NC · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachel Maietta, Executive Director / CEO ($32,673) against every comparable organization that fit the selection criteria — 249 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: Rachel Maietta — reported title “School Director/Secretary”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

249 organizations qualified on sector, size, and geography 249 within the band form the benchmarked peer set.

Distribution of comparable compensation

$533 total compensation of comparable organizations → $141,050 $32,673
$12,55710th
$29,82725th
$40,902Median
$53,24575th
$66,31590th
$32,673This org · 30th
p10$12,557
p25$29,827
p50$40,902
p75$53,245
p90$66,315
$32,673

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 NC 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
Children's House Of Montessori Inc CT$264,957 President $20,500 $17,603 2025
Next Step Elc WA$264,898 Treasurer $48,738 $41,019 2024
The Frazee Center SC$264,604 Treasurer $30,000 $30,290 2023
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $38,106 2025
Early Learning Center Inc NJ$264,245 President $61,700 $53,315 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $45,209 2025
Giving Tree Montessori Inc TN$263,753 President $15,300 $15,565 2023
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $11,070 2023
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $35,336 2025
Little Friends Preschool WA$268,967 President $67,221 $56,574 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $41,407 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $54,225 2024
Monarch Montessori School MN$259,806 Executive Director $63,000 $58,519 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $40,707 2024
Carter Nursery School Inc MA$258,376 School Director $63,900 $55,573 2023
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $44,195 2024
Minneapolis Nature Preschool MN$257,058 Director $39,524 $36,712 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $58,480 2025
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $50,052 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $57,980 2023
Still Water Montessori School Inc SC$275,930 President $36,200 $35,501 2024
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $90,092 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $14,625 2023
Learning Tree Christian School WY$253,768 School Director $40,277 $40,543 2024
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $30,715 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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)26th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Rachel Maietta) 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 249 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $32,673 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.