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PeerBasis
Compensation Comparability Determination

Kaleidoscope School

Executive Director / CEO

EIN 911911248
WA · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marypat Soukup, Executive Director / CEO ($63,064) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$397 total compensation of comparable organizations → $172,027 $63,064
$24,23510th
$42,41325th
$55,209Median
$71,22175th
$90,62590th
$63,064This org · 61st
p10$24,235
p25$42,413
p50$55,209
p75$71,221
p90$90,625
$63,064

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.

OrganizationStateTotal revenueTotal compSource
Rockport Christian Service IncTX $346,774$64,190 990
Growing Tree IncTN $347,057$56,351 990
Fallston Country Pre-kindergarMD $344,539$48,343 990
Cisco Center Foundation IncMD $344,268$33,763 990
Scribbles Preschool IncNJ $349,805$48,198 990
Harborlight Nursery School IncMA $350,619$75,208 990
Community Nursery School Of WaylandMA $350,992$152,958 990
Creative Play Children's LearningFL $341,063$54,613 990
Creative Beginning Child Care CenterNY $351,556$56,811 990
Meadows Place PreschoolTX $351,827$63,759 990
Mancos Valley Dragonfly SchoolCO $351,958$44,854 990
Little Sprouts Learning Center IncMN $352,085$43,983 990
Berkeley Hills Parents AssociationCA $340,360$76,664 990
Jens Infants And Toddlers IncLA $352,583$61,355 990
Massachusetts Head Start Association IncMA $353,945$116,416 990
The Way Enterprises IncCA $354,246$44,366 990
Touch Heart Center For Development IncVA $354,268$23,800 990
Chenango Valley Nursery IncNY $338,231$49,969 990
Early Foundations IncPA $354,551$17,963 990
Colebrook Community Child CareNH $354,795$64,261 990
Bee Loved Preschool A Preschool Of BcumcTX $355,942$59,356 990
Sunshine And Rainbows EarlyTX $336,330$39,965 990
Spring Hill CenterNH $357,304$52,430 990
Kidz R Us TooIA $334,845$63,645 990
Live Oak PreschoolCA $358,451$72,977 990

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 default61st
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted61st

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 (Marypat Soukup) 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 294 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,064 is reasonable (approximately the 61st 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). 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.