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PeerBasis
Compensation Comparability Determination

Weaver Child Development Center

Executive Director / CEO

EIN 900913733
OH · NTEE B24
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Susan Stoffer, Executive Director / CEO ($72,921) against every comparable organization that fit the selection criteria — 134 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Susan Stoffer — reported title “EXEC DIRECTOR/VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

134 organizations qualified on sector, size, and geography 134 within the band form the benchmarked peer set.

Distribution of comparable compensation

$154 total compensation of comparable organizations → $166,728 $72,921
$23,21810th
$33,53625th
$45,549Median
$57,54075th
$77,84690th
$72,921This org · 86th
p10$23,218
p25$33,536
p50$45,549
p75$57,540
p90$77,846
$72,921

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 OH 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
Living Word Christian Academy TX$464,702 Waco, Tx $38,588 $37,408 2024
Heartland Christian Academy Inc MN$467,140 Director Of Operations $44,752 $42,855 2024
Richmond Primary School VA$467,254 Founder/executive Director $65,976 $63,560 2023
Carter Christian Academy Inc KY$459,674 Teacher $33,417 $33,897 2025
The Open School CA$459,653 Chairman $47,321 $40,770 2023
Wild Fern Montessori School VA$459,360 Head Of School $48,499 $45,382 2024
Wild Oak Independent School NC$470,269 Vp $45,000 $43,900 2025
The Masters Study Inc IN$457,523 Director $1,600 $1,635 2024
Fhl Academy Inc MN$457,508 President $32,048 $30,690 2024
Masjidullahs New Medina Learning Institute PA$471,177 Secretary $8,085 $8,045 2023
Violeta Montessori School Inc MA$471,218 Head Of School $39,793 $35,678 2023
Mighty Oaks Enrichment Center KS$454,779 President $25,000 $26,174 2024
All Saints Elementary Of Tipperary Hill NY$475,487 Principal $54,474 $47,704 2024
Red Fox Community School Inc VT$477,511 Head Of School $75,000 $73,159 2024
Valley Christian School WY$479,070 Administrator/principal $37,344 $38,754 2024
Realms Of Inquiry UT$448,232 Executive Di $54,021 $53,582 2024
Dalton Learning Academy Inc FL$439,244 President $80,250 $73,061 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $32,337 2023
Atx Kids Club TX$438,372 Executive Dir. $87,717 $85,036 2024
Evergreen Garden School WA$437,214 Director $55,725 $49,779 2023
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $49,158 2023
Brighton Academy OR$435,945 Chairman/pre $38,900 $35,009 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $32,354 2024
Extraordinary Education Family Learning TX$492,815 Executive Dir. $29,685 $28,777 2024
The Academy For Children Inc NJ$434,561 President $100,008 $86,535 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default86th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted85th

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 (Susan Stoffer) 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 13, 2026, comparing compensation against 134 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,921 is reasonable (approximately the 86th 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 13, 2026.