Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Old School Of South Burlington Inc

Executive Director / CEO

EIN 863849296
VT · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brandon Diaz, Executive Director / CEO ($65,976) against every comparable organization that fit the selection criteria — 299 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Brandon Diaz — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

299 organizations qualified on sector, size, and geography 299 within the band form the benchmarked peer set.

Distribution of comparable compensation

$249 total compensation of comparable organizations → $369,023 $65,976
$12,96110th
$30,62825th
$48,811Median
$61,05275th
$76,47590th
$65,976This org · 82nd
p10$12,961
p25$30,628
p50$48,811
p75$61,052
p90$76,475
$65,976

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
Mba Foundation MS$352,245 President $25,759 $28,503 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $32,229 2023
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $57,153 2023
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $50,122 2025
Little Precious Steps TX$355,931 Executive Dir. $60,428 $58,332 2024
Sandys Day Care Inc AR$356,507 President $46,808 $52,273 2023
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $59,153 2023
Calvary Childcare Center CA$358,065 Executive Director $68,188 $58,499 2023
Pooh's Corner Inc NY$358,188 Director $83,538 $74,998 2023
Pace After School Program PA$345,680 Director $42,981 $41,363 2024
Barrio Station CA$358,745 Executive Di $97,920 $81,596 2024
Tanque Verde Extended Care Program AZ$358,851 Ed $76,451 $69,124 2025
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $41,715 2023
Willow Blossom Learning Center Inc MA$360,434 Center Director $70,820 $59,830 2025
Mums - The Kitty Hupman Weekday School NC$360,729 Director (Non-voting Member Of Board) $41,223 $41,104 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $44,502 2023
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $45,234 2024
Usa Early Child Care Center Inc MI$361,251 Director $50,000 $51,274 2023
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $73,858 2025
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $28,109 2024
The Children's Center MT$341,242 Executive Di $21,646 $23,182 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $39,207 2023
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $52,852 2024
Threshold Montessori School TN$363,613 Executive Director $85,800 $87,032 2024
Sandite Child Development Center Inc OK$363,871 Director $59,486 $63,210 2024

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 default82nd
Total compensation (D + F), as reported (no adjustments)77th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted81st

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 (Brandon Diaz) 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 299 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,976 is reasonable (approximately the 82nd 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.