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PeerBasis
Compensation Comparability Determination

Philomath Montessori School

Executive Director / CEO

EIN 931323194
OR · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jessica Neebe, Executive Director / CEO ($70,098) against every comparable organization that fit the selection criteria — 199 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

199 organizations qualified on sector, size, and geography 199 within the band form the benchmarked peer set.

Distribution of comparable compensation

$627 total compensation of comparable organizations → $158,689 $70,098
$14,76410th
$33,47725th
$47,672Median
$61,29275th
$74,20690th
$70,098This org · 87th
p10$14,764
p25$33,477
p50$47,672
p75$61,292
p90$74,206
$70,098

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
Intown Playgroup Inc DC$233,068 Director Of The Playgroup $38,333 $37,181 2024
Plymouth Nursery School IA$230,926 Director $35,910 $43,460 2024
Crayon Corner Learning Center Inc IA$230,274 Director $44,009 $51,889 2025
La Escuelita NC$230,144 Founding Director $11,500 $13,134 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $61,931 2025
Agape Educational Center Inc CA$236,971 Cfo $65,860 $62,860 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $14,944 2023
Silver Spring Nursery School Inc MD$228,188 Executive Director Till 630 $34,802 $37,026 2023
Elizabeth Seton Montessori School PA$227,851 President $75,932 $83,697 2024
Lynn Oaks School Inc LA$238,918 Principal $7,223 $8,565 2025
Community Partnership For Children NM$226,587 Executive Director $86,999 $106,482 2023
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $50,439 2023
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $60,055 2023
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $43,869 2025
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $50,919 2024
International Education And CA$225,492 Director $25,668 $25,222 2023
Faith Services RI$241,105 Director $30,967 $32,820 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $57,267 2024
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $5,313 2025
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $47,187 2024
Fullerton Community Nursery School CA$243,626 Director $36,365 $34,708 2024
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $3,272 2023
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $58,545 2024
Easter Preschool MN$221,830 Program Director $49,885 $53,079 2025
Miss Ellies Education Center Inc PA$244,518 President $60,000 $66,136 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2025 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 default87th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted87th

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 (Jessica Neebe) 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 199 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,098 is reasonable (approximately the 87th 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.