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PeerBasis
Compensation Comparability Determination

Elements Montessori School Inc

Executive Director / CEO

EIN 842497041
MA · NTEE B12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Paula Joleen Doyle, Executive Director / CEO ($54,000) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Paula Joleen Doyle — reported title “PRESIDENT, TREASURER & CLERK”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$821 total compensation of comparable organizations → $489,611 $54,000
$10,32810th
$21,36325th
$45,641Median
$76,69675th
$99,43090th
$54,000This org · 55th
p10$10,328
p25$21,363
p50$45,641
p75$76,696
p90$99,430
$54,000

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 MA 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
Sempere Quaere Verum Inc MN$276,254 President $5,300 $6,000 2023
Cong Yeshivas Bais Yitzchok Inc NJ$278,574 President $14,400 $14,307 2024
Friends Of The Scarsdale Library NY$279,836 Treasurer $4,830 $4,732 2025
Party In The Pines Foundation TX$279,964 Secretary $10,000 $11,132 2024
Germantown Education Foundation TN$274,516 Executive Director $70,000 $81,881 2024
Daring Girls CO$273,741 Executive Di $108,460 $119,152 2023
Shriners International Education FL$282,452 Assistant Secretary $47,371 $49,522 2024
Solar Toledo Neighborhood Foundation OH$282,862 Secretary/treasurer $60,259 $73,122 2023
Native Nations Education Foundation HI$268,809 Executive/project Director $72,100 $71,834 2024
South Carolina Virtual Education SC$286,962 Executive Di $30,800 $36,814 2023
Boston Renaissance Charter Public School MA$267,607 President $32,238 $33,190 2023
Learning In Color Corporation GA$262,411 Executive Dir. $77,280 $86,470 2024
Goddard Education Foundation KS$292,521 Executive Di $64,841 $80,256 2023
Friends Of Guadalupe UT$261,050 President $34,977 $41,013 2023
Activate School Fundraising Inc GA$294,899 President $34,075 $39,253 2023
Link To Libraries Inc MA$258,547 President Ceo $75,000 $77,215 2023
Educational Media Company At VA$258,296 General Mana $15,000 $15,701 2025
Public School Funding Alliance WA$297,734 Executive Director $7,698 $7,670 2024
Cg Jung Foundation For Analytical NY$297,880 Executive Di $101,331 $99,269 2025
Inclusive Education Project CA$302,917 Executive Dir. $86,584 $83,201 2024
The Wildcat Foundation PA$250,909 Frmr Exec Di $50,219 $57,376 2023
The Manufacturers Education Foundation Inc GA$249,192 President & Ceo $44,044 $49,282 2024
Eudora Schools Foundation Inc KS$305,600 Executive Dir. $41,359 $48,441 2025
Education Foundation Of Stanislaus CA$248,279 Ceo $11,500 $11,051 2024
The Parents' Campaign MS$307,104 Sec/treas/exec Director $117,673 $150,153 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default55th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted41st

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 (Paula Joleen Doyle) 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 86 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,000 is reasonable (approximately the 55th 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.