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PeerBasis
Compensation Comparability Determination

Mancos Valley Dragonfly School

Executive Director / CEO

EIN 831942589
CO · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Emily Palmer, Executive Director / CEO ($40,800) against every comparable organization that fit the selection criteria — 298 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Emily Palmer — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

298 organizations qualified on sector, size, and geography 298 within the band form the benchmarked peer set.

Distribution of comparable compensation

$361 total compensation of comparable organizations → $156,481 $40,800
$17,60810th
$36,27525th
$49,317Median
$63,73375th
$81,05490th
$40,800This org · 32nd
p10$17,608
p25$36,275
p50$49,317
p75$63,733
p90$81,054
$40,800

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
Little Sprouts Learning Center Inc MN$352,085 Board Member $37,711 $40,009 2023
Meadows Place Preschool TX$351,827 Executive Director $54,000 $57,997 2023
Creative Beginning Child Care Center NY$351,556 Executive Director $56,288 $51,677 2025
Jens Infants And Toddlers Inc LA$352,583 President $35,630 $40,916 2024
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $41,083 2025
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $68,412 2024
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $105,896 2024
Scribbles Preschool Inc NJ$349,805 President $47,085 $43,842 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $40,356 2025
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $21,649 2024
Early Foundations Inc PA$354,551 President $15,261 $16,340 2023
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $58,454 2024
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $53,992 2025
Growing Tree Inc TN$347,057 Director $46,760 $51,259 2024
Rockport Christian Service Inc TX$346,774 Director $54,365 $58,390 2023
Spring Hill Center NH$357,304 Program Director $49,527 $47,693 2024
Kaleidoscope School WA$346,306 President/treasury $63,064 $57,365 2025
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $66,383 2025
Haytown Road Nursery School NJ$358,488 School Director $47,016 $45,071 2023
Fallston Country Pre-kindergar MD$344,539 Teacher $46,295 $43,974 2025
Mckeen Street Learning Center ME$359,407 President/director $78,321 $81,789 2024
Cisco Center Foundation Inc MD$344,268 Ex Officio A $31,500 $30,713 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $53,536 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $26,791 2024
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $34,728 2023

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 default32nd
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted31st

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 (Emily Palmer) 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 298 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,800 is reasonable (approximately the 32nd 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.