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PeerBasis
Compensation Comparability Determination

Northvale Preschool

Executive Director / CEO

EIN 923740647
NJ · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Miller, Executive Director / CEO ($34,601) against every comparable organization that fit the selection criteria — 164 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Miller — reported title “PRE-K3 TEACH”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

164 organizations qualified on sector, size, and geography 164 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $121,848 $34,601
$6,79310th
$18,23425th
$38,724Median
$60,82375th
$80,26790th
$34,601This org · 46th
p10$6,793
p25$18,234
p50$38,724
p75$60,823
p90$80,267
$34,601

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 NJ 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
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $48,487 2024
Christian Cottage Prep TX$239,363 Head Of School $42,600 $47,728 2024
Montessori Farm School Inc NC$237,988 Head Of Scho $63,014 $72,925 2024
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $25,313 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $72,267 2023
Berean Christian Academy Inc ID$241,320 President $52,800 $61,288 2025
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $14,612 2024
Logos Classical Academy LA$241,518 President $60,585 $72,793 2025
Path Educational Initiatives AZ$235,948 Director $72,000 $77,555 2024
Roman Avery Academy OH$241,765 Secretary $36,250 $41,894 2025
Ascend Micro School CO$235,564 Board Member $25,000 $26,849 2024
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $83,912 2025
Laramie Christian Academy WY$234,512 Principal $18,819 $22,570 2024
Potters Hand Christian School TX$233,592 Administrator $9,433 $10,881 2023
Empowered SD$233,316 Executive Di $29,867 $36,918 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $85,022 2023
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $14,298 2024
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $121,238 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $80,329 2024
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $33,680 2024
Tift County Foundation GA$229,338 Executive Di $55,563 $60,960 2025
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $49,099 2024
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $32,497 2023
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,550 2025
Ignite Hybrid School Inc KS$249,884 Chairman $43,667 $52,837 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default46th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted43rd

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 (Michelle Miller) 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 164 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,601 is reasonable (approximately the 46th 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.