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PeerBasis
Compensation Comparability Determination

Beaver Brook Children's School Inc

Executive Director / CEO

EIN 863781213
VT · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Koehler, Executive Director / CEO ($64,100) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Julie Koehler — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$334 total compensation of comparable organizations → $166,658 $64,100
$22,24710th
$37,82125th
$51,187Median
$67,42075th
$92,66090th
$64,100This org · 70th
p10$22,247
p25$37,821
p50$51,187
p75$67,420
p90$92,660
$64,100

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 VT 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
Abc Angels Preschool CA$442,362 President $8,400 $7,000 2024
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $25,878 2024
A Childs Garden Inc OH$443,070 President $51,655 $52,796 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $21,999 2024
Spark Preschool OH$444,348 Administrator $115,324 $117,872 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,853 2024
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $25,252 2024
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $70,836 2023
Pumpkin Patch Pre-k Inc AR$436,658 President & Director $82,199 $86,865 2025
Kingdom Preparatory Academy Inc AZ$436,410 President $56,658 $54,136 2023
River Mist Inc CO$435,946 Executive Director $87,524 $80,989 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $51,828 2024
Heavenly Angels Preschool Inc FL$434,074 Treasurer $26,456 $23,984 2024
Saxon Hill School Inc VT$433,660 Director Of $56,529 $56,529 2023
Sonshine Patch Inc CO$451,060 Director $56,729 $52,493 2024
Child Light Inc NY$432,866 Executive Director $94,968 $82,813 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $55,131 2025
Southshire Community School VT$431,728 Dir/head Of Sch $68,756 $66,783 2024
Faithful Beginnings Inc FL$430,759 President $42,120 $37,200 2025
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $62,649 2024
Heartland Community Montessori School Inc WI$428,980 Head Of School $52,616 $53,027 2024
The Childrens School NY$428,921 Trustee $26,500 $23,109 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $43,725 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $33,643 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $46,756 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default70th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted70th

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 (Julie Koehler) 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 313 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,100 is reasonable (approximately the 70th 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.