Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Canguros Inc

Executive Director / CEO

EIN 920559578
FL · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Linda Rozo, Executive Director / CEO ($45,604) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Linda Rozo — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$368 total compensation of comparable organizations → $183,837 $45,604
$19,86810th
$39,46425th
$52,084Median
$67,64375th
$94,72990th
$45,604This org · 38th
p10$19,868
p25$39,464
p50$52,084
p75$67,643
p90$94,729
$45,604

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 FL 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
Fieldstone Early Learning MA$382,370 President $70,012 $65,244 2025
Ark Adventure Preschool Inc TX$384,336 Director $59,915 $62,154 2025
Parents Of Rockhill Inc MA$384,487 Vice Princip $46,939 $46,226 2023
Valley Parent Preschool CA$381,198 Director $64,700 $57,938 2025
Wilbraham Community Preschool MA$380,140 President $65,958 $63,093 2024
Stepping Stones Learning Center TX$379,604 Employee $43,499 $46,318 2024
Cornerstone Academy TX$388,382 Academy Director $150,000 $159,722 2024
Bright Beginnings WA$377,379 Secretary $9,000 $8,831 2023
The Playplace Elc CA$376,758 President $12,500 $11,490 2024
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $59,226 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $137,877 2024
Learning Ladder Preschool MO$375,784 School Direc $39,224 $43,083 2025
Whole Child Learning Co VT$375,021 School Director $16,913 $18,121 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $57,135 2024
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $13,324 2023
Guanghua Chinese Cultural Association PA$374,017 Principal $5,700 $6,051 2024
Kiddie Kare Ministry & Preschool Co IN$392,309 President $66,250 $74,370 2024
Montessori System School Of Black Hawk County IA$393,106 Executive Director $37,230 $44,675 2023
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $53,820 2025
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $64,479 2024
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $46,209 2025
Akwd Inc PA$396,411 President $50,311 $53,407 2024
Montessori Education Center Of The Rockies Inc CO$396,702 Executive Director $90,000 $89,496 2025
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $41,719 2025
Florida Head Start Association FL$368,376 Executive Director $119,411 $119,411 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2024 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 FL 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 default38th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted38th

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 (Linda Rozo) 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 308 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,604 is reasonable (approximately the 38th 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.