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PeerBasis
Compensation Comparability Determination

Sophia Montessori Academy

Executive Director / CEO

EIN 814982140
CO · NTEE B21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Pauline Meert, Executive Director / CEO ($58,933) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Pauline Meert — reported title “President, School Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$361 total compensation of comparable organizations → $180,107 $58,933
$25,26410th
$42,76725th
$58,376Median
$79,69475th
$103,67690th
$58,933This org · 52nd
p10$25,264
p25$42,767
p50$58,376
p75$79,694
p90$103,676
$58,933

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 CO 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
Early Education Cooperative Preschool AZ$497,851 Director Of Education $31,930 $32,971 2023
Saint Dominics Academy PA$497,518 Davidson $50,366 $52,381 2024
Zinnia Montessori School Inc MA$496,936 President $109,630 $100,092 2025
Small World Montessori Society Inc WI$499,072 Director $54,733 $61,374 2023
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $80,539 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $35,802 2025
Carol Nursery School OH$499,466 Director $63,052 $69,646 2024
Sausalito Nursery School CA$495,668 Director $83,000 $74,744 2024
Grace Place Learning Center OR$501,064 Executive Director $49,348 $49,205 2023
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $42,627 2025
Gateway Preschool Academy CA$493,215 Director $54,276 $48,877 2024
Plum Tree Educational Services Inc KY$502,950 President/treasurer/director $72,222 $80,921 2024
Montessori Plus School Inc WA$492,751 Secretary $105,928 $101,827 2023
Covington First United Methodist Church Preschool Inc GA$492,392 Director $34,924 $36,621 2024
Our School CO$503,564 Executive Director-part Yr $52,111 $52,111 2024
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $49,945 2024
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $72,623 2023
Little Peaks Inc NY$504,418 Former Exec Dir $3,630 $3,421 2024
Oak Grove Christian School OH$504,770 Principal/ Board Member $38,676 $43,982 2023
God's Treasures Childcare Learning MN$490,693 Executive Director $39,181 $40,376 2024
Sunflower Montessori School CA$490,018 Vice President $67,692 $59,387 2025
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $66,676 2025
Zaca Center Preschool CA$506,869 Executive Dir. $83,825 $75,487 2024
The Children's Center Inc CO$507,460 Executive Director $78,167 $78,167 2024
Playmates Inc CA$487,861 Executive Dir. $80,360 $70,502 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default52nd
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted51st

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 (Pauline Meert) 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 324 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,933 is reasonable (approximately the 52nd 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.