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PeerBasis
Compensation Comparability Determination

Tucson Community School Inc

Executive Director / CEO

EIN 860135781
AZ · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Castillo-leon, Executive Director / CEO ($39,116) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Stephanie Castillo-leon — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$349 total compensation of comparable organizations → $174,422 $39,116
$24,38610th
$40,42525th
$55,068Median
$73,10475th
$97,83590th
$39,116This org · 22nd
p10$24,386
p25$40,425
p50$55,068
p75$73,104
p90$97,835
$39,116

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 AZ 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
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $100,642 2024
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $71,370 2023
Pleasant Grove Academy SC$463,791 Director $23,187 $24,431 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $41,462 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $49,282 2024
Montessori Community School Inc GA$461,783 Ceo $12,000 $12,186 2024
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $45,044 2025
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $42,392 2023
Right Step Inc WI$470,704 Director $101,407 $106,962 2024
Acton Cooperative School Inc MA$472,687 Director $73,841 $68,996 2023
Family Learning Center Inc NM$456,306 Executive Di $43,755 $48,934 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $35,210 2024
Cottage Nursery School CA$473,573 Executive Director $73,077 $63,731 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $45,762 2023
Woodland Montessori School WA$474,493 Executive Director $35,988 $31,702 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $57,281 2024
Morningside Day Out GA$475,549 Director $39,331 $39,941 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $349 2023
Sonshine Patch Inc CO$451,060 Director $56,729 $54,938 2024
Dynasty Child Care Center OH$479,850 President $45,757 $48,946 2024
St Mary's Episcopal School VA$480,546 Executive Director $41,254 $39,193 2025
Rainbow Kidz Inc WI$482,156 President $40,118 $42,315 2024
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $112,017 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,940 2024
Spark Preschool OH$444,348 Administrator $115,324 $123,363 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Stephanie Castillo-leon) 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 317 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,116 is reasonable (approximately the 22nd 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.