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PeerBasis
Compensation Comparability Determination

Midsouth Montessori Center

Executive Director / CEO

EIN 881574866
TN · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Santina Campbell, Executive Director / CEO ($69,500) against every comparable organization that fit the selection criteria — 166 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

166 organizations qualified on sector, size, and geography 166 within the band form the benchmarked peer set.

Distribution of comparable compensation

$554 total compensation of comparable organizations → $140,198 $69,500
$11,55210th
$27,35825th
$40,666Median
$52,79175th
$61,86790th
$69,500This org · 93rd
p10$11,552
p25$27,358
p50$40,666
p75$52,791
p90$61,867
$69,500

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 TN 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
Sunshine School Inc MA$205,523 President $56,920 $48,661 2025
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $68,736 2023
The Big Barn Preschool IL$205,060 President $9,965 $9,567 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $38,232 2024
Little Scholars Academy GA$207,501 Executive Dir. $42,350 $41,583 2024
Westside Early Education IA$203,309 Director, Teacher $41,151 $42,866 2025
Buttons & Bows Nursery School Inc IL$207,947 President/teach $33,813 $31,625 2025
Farmstead Preschool IA$208,525 Ddirector $42,212 $45,134 2024
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $32,899 2024
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $66,601 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $35,655 2025
Norwood Cooperative Nursery School Inc MA$200,772 Executive Director $50,164 $44,020 2024
Trinity Day School Of Newtown Inc CT$200,254 Director $47,840 $43,802 2024
Canaan Development Foundation IL$211,246 Director $51,264 $49,215 2024
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $35,608 2023
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $17,662 2023
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $48,951 2023
East Hanover Cooperative Nursery School NJ$197,980 Director $42,207 $36,800 2024
Ganeinu CO$197,571 President $47,760 $44,721 2024
Woodside Nursery School NY$213,543 Trustee $19,800 $17,472 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $29,168 2025
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $34,196 2025
Caring Branches Early Care And PA$196,777 Executive Di $2,984 $2,906 2024
Milford Cooperative Nursery School MI$196,484 Former Director $35,769 $37,118 2023
The Neighborhood Playschool CO$215,847 Officer $55,000 $50,173 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 TN 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 default93rd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Santina Campbell) 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 166 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,500 is reasonable (approximately the 93rd 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.