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PeerBasis
Compensation Comparability Determination

Tot Time Preschool

Executive Director / CEO

EIN 862062265
NC · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sandra R Pierce, Executive Director / CEO ($37,750) 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 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sandra R Pierce — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$335 total compensation of comparable organizations → $167,140 $37,750
$20,27410th
$37,30725th
$48,557Median
$65,66275th
$90,66890th
$37,750This org · 27th
p10$20,274
p25$37,307
p50$48,557
p75$65,662
p90$90,668
$37,750

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 NC 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
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $42,396 2023
Venice Nokomis Community Preschool Inc FL$406,792 Officer $62,647 $56,957 2024
The Lab School MO$413,054 Executive Director $70,955 $72,733 2024
Happy Hearts Kindergarten Inc FL$413,167 Director $56,463 $51,335 2024
Discovery Montessori CA$413,675 Executive Di $70,920 $57,740 2025
Childrens Weekday Program VA$414,108 Executive Director $42,000 $40,407 2023
Tenney Nursery And Parent Center Inc WI$404,305 Executive Director $42,925 $43,386 2024
The Kids Co-op Inc CA$414,819 Executive Dir. $79,875 $66,752 2024
Kids Under Construction Preschool Inc VA$415,107 Director & Treasurer $64,130 $58,382 2025
Kids Place A Place For Kids To Be NY$401,138 Executive Di $42,534 $38,296 2023
New Hope Child Care MN$400,334 President $51,198 $50,407 2023
Gingerbread House Academy Inc TX$418,719 Director $48,768 $48,607 2023
Cornerstone Preschool Group GA$419,214 Preschool Di $47,977 $46,687 2024
Montessori Education Center Of The Rockies Inc CO$396,702 Executive Director $90,000 $81,368 2025
Akwd Inc PA$396,411 President $50,311 $48,557 2024
Rose City Montessori School NJ$423,168 President $35,983 $30,291 2025
Montessori System School Of Black Hawk County IA$393,106 Executive Director $37,230 $40,618 2023
Kiddie Kare Ministry & Preschool Co IN$392,309 President $66,250 $67,615 2024
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $12,114 2023
The Childrens School NY$428,921 Trustee $26,500 $23,175 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $53,181 2024
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $62,830 2024
Cornerstone Academy TX$388,382 Academy Director $150,000 $145,216 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $37,307 2025
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $66,977 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default27th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted27th

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 (Sandra R Pierce) 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 $37,750 is reasonable (approximately the 27th 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.