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PeerBasis
Compensation Comparability Determination

Play School Inc

Executive Director / CEO

EIN 850547372
FL · NTEE B24
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Anastasia Chandler, Executive Director / CEO ($47,173) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,217 total compensation of comparable organizations → $104,254 $47,173
$4,55910th
$17,98125th
$35,622Median
$52,22375th
$65,61290th
$47,173This org · 65th
p10$4,559
p25$17,981
p50$35,622
p75$52,223
p90$65,612
$47,173

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 FL cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Emmanuel Coastal Academy IncFL $221,404$16,215 990
Cornerstone HaitiFL $222,220$55,827 990
Hillside Academy IncID $215,043$20,768 990
South Tulsa Academy IncOK $214,734$17,128 990
Open Door Christian SchoolPA $214,476$22,012 990
Desert Springs Christian AcademyNM $213,660$24,008 990
Shikabania CorporationCA $224,241$4,551 990
Childrens CottageCA $212,633$58,477 990
Sunset Sudbury School IncFL $211,841$85,000 990
Mate SchoolCO $208,359$69,748 990
Bais Yaakov Bnos Chayil IncNJ $229,282$19,008 990
Rise Mhk CorporationKS $231,322$11,500 990
Palmyra Christian AcademyMO $206,020$4,121 990
Life Point Christian University IncAZ $205,771$51,596 990
Gaia Democratic SchoolMN $205,347$42,073 990
Mercy Christian AcademyLA $204,384$38,974 990
The Lions Tribe AcademyIL $233,129$20,367 990
Kc Academy Sulphur IncLA $233,813$18,265 990
Faith Alive Christian AcademyVI $201,389$28,094 990
Austin Korean School IncTX $238,795$4,035 990
Vanguard Gifted AcademyIL $239,584$65,213 990
Kardia Classical SchoolWA $196,814$27,258 990
Albert Lea Wrestling BoostersMN $196,683$35,657 990
Ivy Greene IncMS $241,054$23,667 990
Grace Christian AcademyNC $196,126$28,575 990

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 FL 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 default65th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted65th

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 (Anastasia Chandler) 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 72 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,173 is reasonable (approximately the 65th 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). 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.