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PeerBasis
Compensation Comparability Determination

Denver Cooperative Preschool

Executive Director / CEO

EIN 840535656
CO · NTEE B21Z
FY ending 2025-07-31
June 10, 2026

This analysis benchmarks the total compensation of Mary Nelson, Executive Director / CEO ($117,558) against every comparable organization that fit the selection criteria — 230 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Nelson — reported title “Executive Director and Head of School”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

230 organizations qualified on sector, size, and geography 230 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,618 total compensation of comparable organizations → $371,148 $117,558
$42,05310th
$62,09125th
$80,655Median
$104,15675th
$134,43990th
$117,558This org · 83rd
p10$42,053
p25$62,091
p50$80,655
p75$104,156
p90$134,439
$117,558

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
Dixon Total Touch Child Develo AL$1,077,388 Vice President $34,047 $40,537 2023
Western Pennsylvania Montessori School PA$1,087,710 Head Of School $103,867 $108,022 2025
Centro De Servicios A La Juventud Inc PR$1,090,429 Executive Director $77,294 $79,339 2024
Torah Nursery Inc OH$1,092,310 Treasurer And Director $48,000 $56,030 2023
Meeting House Nursery School Inc WI$1,096,500 Executive Dir. $88,466 $98,903 2024
🔒 225 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 default83rd
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted82nd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 230-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.