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PeerBasis
Compensation Comparability Determination

Community Montessori School

Executive Director / CEO

EIN 833932205
OH · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Katherine Lawson, Executive Director / CEO ($1,148) against every comparable organization that fit the selection criteria — 272 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Katherine Lawson — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

272 organizations qualified on sector, size, and geography 272 within the band form the benchmarked peer set.

Distribution of comparable compensation

$536 total compensation of comparable organizations → $141,667 $1,148
$15,45010th
$30,76725th
$41,957Median
$55,14875th
$67,37090th
$1,148This org · 0th
p10$15,450
p25$30,767
p50$41,957
p75$55,148
p90$67,370
$1,148

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 OH 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
Azalea City Christian School Inc AL$303,559 Director $22,585 $23,037 2024
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $28,403 2023
Peopleplace ME$301,936 Executive Director $32,610 $30,830 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,861 2023
Norwood Christian Preschool Inc MA$304,996 President $49,701 $41,081 2025
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $42,676 2023
Centralia Marys House Ltd IL$301,079 Director & President $560 $536 2023
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $39,372 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $59,755 2024
Redwood Parents Nursery School CA$306,383 Director $38,839 $30,848 2025
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $59,249 2023
Childrenz Center IL$299,624 President $41,100 $39,276 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $59,522 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $38,868 2024
Harmony Day School KY$307,571 Vice President $47,714 $47,152 2025
Susan Phillips Day School CA$308,750 Chairman $140,500 $111,593 2025
Village Early Learning Center VT$309,521 Former Program Director $30,240 $27,997 2025
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $16,913 2023
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $135,550 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $43,632 2024
Quarry Hill School Inc VT$294,066 Director $47,047 $46,030 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $67,383 2023
Happy Days Learning Center Inc MN$312,408 Director $32,632 $30,443 2024
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $58,402 2025
Pathways Preschool NE$312,448 President $29,500 $29,957 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted1st
All sources (D + E + F), adjusted0th

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 (Katherine Lawson) 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 272 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,148 is reasonable (approximately the 0th 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.