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PeerBasis
Compensation Comparability Determination

Hilltop Preschool Llc

Executive Director / CEO

EIN 881521362
VA · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jackie Allgood, Executive Director / CEO ($30,263) against every comparable organization that fit the selection criteria — 272 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: Jackie Allgood — reported title “PRESCHOOL DIRECTOR, EX-OFFICIO BOAR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

272 organizations qualified on sector, size, and geography 272 within the band form the benchmarked peer set.

Distribution of comparable compensation

$570 total compensation of comparable organizations → $150,943 $30,263
$15,83010th
$32,78125th
$45,284Median
$58,75975th
$71,78290th
$30,263This org · 22nd
p10$15,830
p25$32,781
p50$45,284
p75$58,759
p90$71,782
$30,263

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 VA 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
Azalea City Christian School Inc AL$303,559 Director $22,585 $24,545 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,223 2024
Norwood Christian Preschool Inc MA$304,996 President $49,701 $43,771 2025
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $41,950 2024
Peopleplace ME$301,936 Executive Director $32,610 $32,848 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $6,245 2023
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $63,667 2024
Redwood Parents Nursery School CA$306,383 Director $38,839 $32,868 2025
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $45,470 2023
Centralia Marys House Ltd IL$301,079 Director & President $560 $570 2023
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $63,128 2023
Harmony Day School KY$307,571 Vice President $47,714 $50,239 2025
Childrenz Center IL$299,624 President $41,100 $41,848 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $63,419 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $41,413 2024
Susan Phillips Day School CA$308,750 Chairman $140,500 $118,900 2025
Village Early Learning Center VT$309,521 Former Program Director $30,240 $29,830 2025
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $18,021 2023
Happy Days Learning Center Inc MN$312,408 Director $32,632 $32,437 2024
Pathways Preschool NE$312,448 President $29,500 $31,919 2024
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $144,426 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $46,489 2024
Rockville Community Nursery School MD$313,087 Director $52,678 $51,006 2023
Quarry Hill School Inc VT$294,066 Director $47,047 $49,044 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $71,795 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 (Jackie Allgood) 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 272 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,263 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.