Executive Director / CEO
This analysis benchmarks the total compensation of Elna Duffield, Executive Director / CEO ($9,660) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations
Benchmarked executive: Elna Duffield — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.
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 WA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Centreville Preschool Inc | VA | $162,726 | Director | $17,054 | $17,404 | 2025 |
| Bethpage Nursery School | NY | $162,256 | Executive Director | $41,469 | $40,653 | 2024 |
| Positive Outlook Inc | LA | $161,592 | President | $46,801 | $57,560 | 2023 |
| Covenant Community School Inc | NC | $170,857 | Director | $48,462 | $55,930 | 2023 |
| Dallas Cooperative Preschool | TX | $156,560 | President | $14,942 | $16,215 | 2024 |
| St Paul's Church Nursery School Inc | MA | $173,456 | Executive Director & Head Teacher | $73,987 | $72,130 | 2024 |
| Early Leader Child Care Ministries Inc | IN | $152,455 | President | $15,800 | $18,610 | 2023 |
| The Remnant Academy Inc | TX | $152,255 | President | $6,032 | $6,546 | 2024 |
| Amazing Scholar Academy Preschool | PA | $150,206 | Board Member-ex-officio, Non-voting | $35,350 | $39,374 | 2023 |
| Footsteps Academy | PA | $149,231 | Director | $23,362 | $25,275 | 2024 |
| Kidz Clubhouse | ND | $181,028 | Director | $4,042 | $4,812 | 2024 |
| Spring-mar Preschool Association Inc | VA | $182,611 | School Director | $31,106 | $31,744 | 2025 |
| Center Preschool Inc | CT | $184,473 | Pres | $127,361 | $129,552 | 2024 |
| Palm Tree Academy | TX | $185,863 | School Principal | $25,832 | $28,034 | 2024 |
| Faith Pre-school | OH | $141,774 | Director | $37,128 | $43,923 | 2023 |
| Montessori Center Of Pearl Harbor | HI | $188,250 | Director/teacher Rep. | $73,350 | $71,246 | 2024 |
| Foundation For The Liveliness | KY | $188,459 | President And Director Of | $42,875 | $49,974 | 2024 |
| Keys Montessori School Inc | PA | $190,969 | President | $46,937 | $52,281 | 2023 |
| American Friends Of Childrens Nursery | NJ | $137,458 | Vice President | $56,000 | $55,846 | 2023 |
| Middleton Early Learning Center Inc | NJ | $137,305 | Director/teacher | $58,307 | $55,022 | 2025 |
| Arizona Nursery Assoc Foundation | AZ | $137,182 | Director | $2 | $2 | 2024 |
| First Christian Church Youth | AR | $192,862 | Executive Di | $27,500 | $33,535 | 2024 |
| Fort Hunt Preschool Inc | VA | $134,693 | Preschool Director | $55,633 | $58,276 | 2024 |
| Milford Cooperative Nursery School | MI | $196,484 | Former Director | $35,769 | $41,237 | 2023 |
| Caring Branches Early Care And | PA | $196,777 | Executive Di | $2,984 | $3,228 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.
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 WA 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 9th |
| Total compensation (D + F), as reported (no adjustments) | 9th |
| Reportable pay only (column D), adjusted | 11th |
| All sources (D + E + F), adjusted | 9th |
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.
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
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.