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PeerBasis
Compensation Comparability Determination

Montessori Plus School Inc

Executive Director / CEO

EIN 911154153
WA · NTEE B21Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Sharron Reece, Executive Director / CEO ($105,928) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharron Reece — reported title “SECRETARY”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$375 total compensation of comparable organizations → $187,361 $105,928
$26,28110th
$44,49025th
$60,727Median
$82,85075th
$107,06290th
$105,928This org · 89th
p10$26,281
p25$44,490
p50$60,727
p75$82,850
p90$107,062
$105,928

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 WA 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
Covington First United Methodist Church Preschool Inc GA$492,392 Director $34,924 $38,096 2024
Gateway Preschool Academy CA$493,215 Director $54,276 $50,846 2024
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $51,956 2024
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $44,344 2025
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $75,548 2023
God's Treasures Childcare Learning MN$490,693 Executive Director $39,181 $42,002 2024
Sunflower Montessori School CA$490,018 Vice President $67,692 $61,780 2025
Sausalito Nursery School CA$495,668 Director $83,000 $77,755 2024
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $69,362 2025
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $83,783 2024
Zinnia Montessori School Inc MA$496,936 President $109,630 $104,124 2025
Saint Dominics Academy PA$497,518 Davidson $50,366 $54,490 2024
Playmates Inc CA$487,861 Executive Dir. $80,360 $73,342 2025
Umc Preschool Burlingame CA$487,837 President $6,148 $5,611 2025
Early Education Cooperative Preschool AZ$497,851 Director Of Education $31,930 $34,299 2023
Sophia Montessori Academy CO$497,852 President, School Director $58,933 $61,307 2024
Early Years Preschool And Parents Day Out VA$486,616 Board Member $44,167 $47,632 2023
Small World Montessori Society Inc WI$499,072 Director $54,733 $63,845 2023
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $37,244 2025
Carol Nursery School OH$499,466 Director $63,052 $72,451 2024
Initiative For Independent Sch PR$485,677 Vice President $25,513 $24,781 2024
Grace Place Learning Center OR$501,064 Executive Director $49,348 $51,186 2023
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $120,327 2024
Plum Tree Educational Services Inc KY$502,950 President/treasurer/director $72,222 $84,180 2024
Rainbow Kidz Inc WI$482,156 President $40,118 $45,455 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.

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 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.

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 default89th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted88th

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 (Sharron Reece) 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 10, 2026, comparing compensation against 324 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $105,928 is reasonable (approximately the 89th 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 10, 2026.