Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Albuquerque Preschool Cooperative

Executive Director / CEO

EIN 850196580
NM · NTEE B21Z
FY ending 2024-05-31
June 13, 2026

This analysis benchmarks the total compensation of Yvette Asenap, Executive Director / CEO ($58,614) 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 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Yvette Asenap — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO 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

$527 total compensation of comparable organizations → $139,506 $58,614
$14,63110th
$30,07725th
$40,953Median
$53,89275th
$66,34390th
$58,614This org · 83rd
p10$14,631
p25$30,077
p50$40,953
p75$53,892
p90$66,343
$58,614

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 NM 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
Childrenz Center IL$299,624 President $41,100 $38,677 2023
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $58,345 2023
Aauw Nursery School IL$298,990 Executive Director $41,874 $38,275 2024
Centralia Marys House Ltd IL$301,079 Director & President $560 $527 2023
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $42,025 2023
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,772 2023
Peopleplace ME$301,936 Executive Director $32,610 $30,360 2024
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $16,655 2023
Community Montessori School OH$303,209 Board Member $1,148 $1,130 2024
Azalea City Christian School Inc AL$303,559 Director $22,585 $22,685 2024
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $27,970 2023
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $133,483 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $42,967 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $40,454 2025
Quarry Hill School Inc VT$294,066 Director $47,047 $45,328 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $66,355 2023
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $57,511 2025
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $38,772 2024
Roots Forest School Inc ID$293,434 Director $18,019 $17,822 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $58,844 2024
My First School NY$293,033 Director $60,000 $51,898 2023
Redwood Parents Nursery School CA$306,383 Director $38,839 $30,378 2025
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,159 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,068 2023
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $34,470 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted83rd

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 (Yvette Asenap) 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 13, 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 $58,614 is reasonable (approximately the 83rd 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 13, 2026.