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PeerBasis
Compensation Comparability Determination

Big-little School

Executive Director / CEO

EIN 930652737
OR · NTEE B21Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Liesa Bramwell, Executive Director / CEO ($39,007) against every comparable organization that fit the selection criteria — 257 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Liesa Bramwell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

257 organizations qualified on sector, size, and geography 257 within the band form the benchmarked peer set.

Distribution of comparable compensation

$611 total compensation of comparable organizations → $161,574 $39,007
$16,82410th
$35,18325th
$47,172Median
$61,07275th
$75,45890th
$39,007This org · 30th
p10$16,824
p25$35,183
p50$47,172
p75$61,072
p90$75,458
$39,007

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 OR 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
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $63,439 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $24,500 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $17,598 2023
Family Preschool Inc NC$282,519 Director $25,946 $29,721 2023
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $7,000 2024
Whitefish Community School MT$280,200 Executive Di $56,336 $63,707 2025
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $27,462 2025
Circle School NY$283,012 Executive Director $51,829 $51,922 2023
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $60,344 2024
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $59,144 2025
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $51,036 2022
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $22,132 2021
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $102,263 2023
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $32,223 2023
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $68,388 2024
Still Water Montessori School Inc SC$275,930 President $36,200 $40,667 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $67,509 2023
Discovering Mind Foundation UT$287,636 President $41,422 $44,474 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $66,416 2023
Natural Bridges HI$288,879 President $127,200 $119,471 2025
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $57,334 2025
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $59,646 2024
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $50,626 2024
Growing Patch Childcare Learning IN$290,741 President $46,523 $52,830 2024
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $51,136 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default30th
Total compensation (D + F), as reported (no adjustments)34th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Liesa Bramwell) 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 257 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,007 is reasonable (approximately the 30th 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.