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PeerBasis
Compensation Comparability Determination

Altadena Nursery School Inc

Executive Director / CEO

EIN 952254514
CA · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jill Jones, Executive Director / CEO ($47,895) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jill Jones — 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

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,148 total compensation of comparable organizations → $153,969 $47,895
$8,66610th
$22,79725th
$63,803Median
$76,80275th
$105,26390th
$47,895This org · 45th
p10$8,666
p25$22,797
p50$63,803
p75$76,802
p90$105,263
$47,895

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
Gazelle Creative Learning School CA$329,372 President $102,550 $105,263 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $77,604 2024
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $79,488 2024
Susan Phillips Day School CA$308,750 Chairman $140,500 $140,500 2025
Redwood Parents Nursery School CA$306,383 Director $38,839 $38,839 2025
The Way Enterprises Inc CA$354,246 Ceo $46,000 $46,000 2025
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $75,665 2025
Glenridge Nursery School CA$361,159 Program Dir $149,326 $153,277 2024
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $12,989 2023
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $7,391 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $63,803 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $153,969 2024
The Playplace Elc CA$376,758 President $12,500 $12,831 2024
Valley Parent Preschool CA$381,198 Director $64,700 $64,700 2025
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $14,879 2023
Great And Small Inc CA$254,066 Dirctor $17,500 $18,494 2023
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $38,841 2024
California Kindergarten Association CA$247,867 President $8,200 $8,666 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $37,327 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $61,588 2024
Discovery Montessori CA$413,675 Executive Di $70,920 $70,920 2025
The Kids Co-op Inc CA$414,819 Executive Dir. $79,875 $81,988 2024
Agape Educational Center Inc CA$236,971 Cfo $65,860 $67,603 2024
International Education And CA$225,492 Director $25,668 $27,125 2023
Elite Kids Academy CA$440,260 President & Ceo $26,400 $27,099 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 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 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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted45th

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 (Jill Jones) 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 31 similarly situated organizations (Same NTEE sector (B21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,895 is reasonable (approximately the 45th 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.