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PeerBasis
Compensation Comparability Determination

Friends Of Potrero Hill Nursery

Executive Director / CEO

EIN 931196253
CA · NTEE P33
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Monica Leicht, Executive Director / CEO ($106,558) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$720 total compensation of comparable organizations → $127,148 $106,558
$14,41410th
$34,40525th
$49,485Median
$78,23275th
$97,92090th
$106,558This org · 90th
p10$14,414
p25$34,405
p50$49,485
p75$78,232
p90$97,920
$106,558

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 CA 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
Barrio Station CA$358,745 Executive Di $97,920 $97,920 2024
Calvary Childcare Center CA$358,065 Executive Director $68,188 $70,202 2023
God's Hands Academy CA$378,715 President $110,651 $110,651 2024
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $59,615 2024
Come And See Preschool & After School CA$385,895 President $99,000 $96,448 2025
Morning Star Education Center CA$397,907 President $720 $720 2024
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $78,232 2025
Shirayuri Youchien CA$325,515 President $38,400 $38,400 2024
Butte Valley Montessori CA$410,323 Controller $66,387 $64,676 2025
Faith Hope & Love School CA$414,917 Director $45,000 $43,840 2025
Smiles Childcare CA$315,687 Ceo $14,000 $14,414 2023
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $34,405 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $39,534 2023
Little Ones Academy CA$298,948 President $23,286 $23,286 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $49,485 2023
Saving All Children CA$444,706 Executive Dir. $47,400 $47,400 2024
Children Country & Lives Ccl CA$482,987 Member $15,600 $15,198 2025
Wisdomworks CA$490,269 Ceo $63,840 $62,194 2025
Gan Israel Preschool CA$531,752 President Director $123,500 $127,148 2023
Paul Vision Ministries CA$547,288 Secretary $6,900 $7,104 2023
Santa Cruz Toddler Care Center CA$550,684 Co-exec Dir $79,883 $79,883 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default90th
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted90th

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 (Monica Leicht) 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 21 similarly situated organizations (Same NTEE sector (P33) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $106,558 is reasonable (approximately the 90th 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.