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PeerBasis
Compensation Comparability Determination

Covington First United Methodist Church Preschool Inc

Executive Director / CEO

EIN 812982538
GA · NTEE B21
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Elecia Bruns, Executive Director / CEO ($34,924) against every comparable organization that fit the selection criteria — 325 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Elecia Bruns — reported title “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

325 organizations qualified on sector, size, and geography 325 within the band form the benchmarked peer set.

Distribution of comparable compensation

$344 total compensation of comparable organizations → $171,758 $34,924
$24,39210th
$41,10525th
$55,683Median
$75,95275th
$98,08590th
$34,924This org · 17th
p10$24,392
p25$41,105
p50$55,683
p75$75,952
p90$98,085
$34,924

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 GA 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
Montessori Plus School Inc WA$492,751 Secretary $105,928 $97,107 2023
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $47,630 2024
Gateway Preschool Academy CA$493,215 Director $54,276 $46,612 2024
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $69,257 2023
God's Treasures Childcare Learning MN$490,693 Executive Director $39,181 $38,504 2024
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $40,651 2025
Sunflower Montessori School CA$490,018 Vice President $67,692 $56,635 2025
Sausalito Nursery School CA$495,668 Director $83,000 $71,280 2024
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $63,586 2025
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $76,806 2024
Playmates Inc CA$487,861 Executive Dir. $80,360 $67,234 2025
Zinnia Montessori School Inc MA$496,936 President $109,630 $95,452 2025
Umc Preschool Burlingame CA$487,837 President $6,148 $5,144 2025
Saint Dominics Academy PA$497,518 Davidson $50,366 $49,953 2024
Early Education Cooperative Preschool AZ$497,851 Director Of Education $31,930 $31,442 2023
Sophia Montessori Academy CO$497,852 President, School Director $58,933 $56,201 2024
Early Years Preschool And Parents Day Out VA$486,616 Board Member $44,167 $43,666 2023
Small World Montessori Society Inc WI$499,072 Director $54,733 $58,529 2023
Initiative For Independent Sch PR$485,677 Vice President $25,513 $25,513 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $34,142 2025
Carol Nursery School OH$499,466 Director $63,052 $66,418 2024
Grace Place Learning Center OR$501,064 Executive Director $49,348 $46,924 2023
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $110,307 2024
Rainbow Kidz Inc WI$482,156 President $40,118 $41,669 2024
Plum Tree Educational Services Inc KY$502,950 President/treasurer/director $72,222 $77,170 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default17th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted17th

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 (Elecia Bruns) 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 10, 2026, comparing compensation against 325 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,924 is reasonable (approximately the 17th 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 10, 2026.