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PeerBasis
Compensation Comparability Determination

Early Learning Center Inc

Executive Director / CEO

EIN 833127562
NJ · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christine Robinson, Executive Director / CEO ($61,700) against every comparable organization that fit the selection criteria — 247 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

247 organizations qualified on sector, size, and geography 247 within the band form the benchmarked peer set.

Distribution of comparable compensation

$617 total compensation of comparable organizations → $163,235 $61,700
$14,35510th
$34,34025th
$47,225Median
$60,97075th
$76,23290th
$61,700This org · 76th
p10$14,355
p25$34,340
p50$47,225
p75$60,970
p90$76,232
$61,700

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 NJ 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
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $44,100 2025
The Frazee Center SC$264,604 Treasurer $30,000 $35,054 2023
Giving Tree Montessori Inc TN$263,753 President $15,300 $18,013 2023
Next Step Elc WA$264,898 Treasurer $48,738 $47,471 2024
Children's House Of Montessori Inc CT$264,957 President $20,500 $20,372 2025
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $37,812 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $52,320 2025
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $12,811 2023
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $40,894 2025
Monarch Montessori School MN$259,806 Executive Director $63,000 $67,723 2024
Little Friends Preschool WA$268,967 President $67,221 $65,472 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $47,919 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $62,754 2024
Carter Nursery School Inc MA$258,376 School Director $63,900 $64,313 2023
Minneapolis Nature Preschool MN$257,058 Director $39,524 $42,486 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $47,109 2024
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $67,677 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $51,146 2024
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $57,924 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $67,099 2023
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $104,262 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $16,925 2023
Learning Tree Christian School WY$253,768 School Director $40,277 $46,919 2024
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $35,546 2024
Valley Drive Preschool Inc VA$252,977 Director $26,736 $28,913 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default76th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted75th

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 (Christine Robinson) 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 247 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,700 is reasonable (approximately the 76th 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.