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PeerBasis
Compensation Comparability Determination

Cornerstone Preschool Group

Executive Director / CEO

EIN 852763238
GA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jan Tammuci, Executive Director / CEO ($47,977) against every comparable organization that fit the selection criteria — 322 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jan Tammuci — reported title “PRESCHOOL DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

322 organizations qualified on sector, size, and geography 322 within the band form the benchmarked peer set.

Distribution of comparable compensation

$344 total compensation of comparable organizations → $171,758 $47,977
$22,41810th
$38,53725th
$50,356Median
$67,91375th
$94,59390th
$47,977This org · 44th
p10$22,418
p25$38,537
p50$50,356
p75$67,913
p90$94,593
$47,977

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 GA 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
Gingerbread House Academy Inc TX$418,719 Director $48,768 $49,950 2023
Rose City Montessori School NJ$423,168 President $35,983 $31,128 2025
Kids Under Construction Preschool Inc VA$415,107 Director & Treasurer $64,130 $59,995 2025
The Kids Co-op Inc CA$414,819 Executive Dir. $79,875 $68,596 2024
Childrens Weekday Program VA$414,108 Executive Director $42,000 $41,523 2023
Discovery Montessori CA$413,675 Executive Di $70,920 $59,336 2025
Happy Hearts Kindergarten Inc FL$413,167 Director $56,463 $52,753 2024
The Lab School MO$413,054 Executive Director $70,955 $74,742 2024
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $43,568 2023
The Childrens School NY$428,921 Trustee $26,500 $23,816 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $54,651 2024
Tot Time Preschool NC$409,356 Board Member $37,750 $38,793 2024
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $64,566 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $38,338 2025
Venice Nokomis Community Preschool Inc FL$406,792 Officer $62,647 $58,531 2024
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $68,827 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $56,818 2025
Child Light Inc NY$432,866 Executive Director $94,968 $85,348 2024
Saxon Hill School Inc VT$433,660 Director Of $56,529 $58,259 2023
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $24,718 2024
Tenney Nursery And Parent Center Inc WI$404,305 Executive Director $42,925 $44,585 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $53,414 2024
River Mist Inc CO$435,946 Executive Director $87,524 $83,467 2024
Kingdom Preparatory Academy Inc AZ$436,410 President $56,658 $55,793 2023
Pumpkin Patch Pre-k Inc AR$436,658 President & Director $82,199 $89,523 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default44th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Jan Tammuci) 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 322 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,977 is reasonable (approximately the 44th 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.