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PeerBasis
Compensation Comparability Determination

Capacidad

Executive Director / CEO

EIN 042711483
MA · NTEE P330
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Danielle Phillips, Executive Director / CEO ($71,640) against every comparable organization that fit the selection criteria — 332 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

332 organizations qualified on sector, size, and geography 332 within the band form the benchmarked peer set.

Distribution of comparable compensation

$295 total compensation of comparable organizations → $436,804 $71,640
$19,44210th
$42,29725th
$60,744Median
$75,47175th
$95,31690th
$71,640This org · 68th
p10$19,442
p25$42,297
p50$60,744
p75$75,471
p90$95,316
$71,640

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 MA 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
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $66,679 2024
A Child's Delight Too Inc MN$412,253 Executive Di $36,900 $42,879 2023
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $94,575 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $33,128 2024
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $56,928 2023
Faith Hope & Love School CA$414,917 Director $45,000 $43,242 2025
Butte Valley Montessori CA$410,323 Controller $66,387 $63,793 2025
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $107,371 2023
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $70,733 2023
Faith Academy Inc NC$409,942 Ceo / President $62,400 $73,648 2024
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $50,490 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $109,809 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $50,028 2024
Phmc 1500 PA$408,656 Vp & Secretary $372,461 $436,804 2023
Crosskids Child Development Center AR$408,653 Assistant Di $5,000 $6,610 2023
The Discovery Place MO$418,314 Executive Di $72,477 $90,275 2023
Mechanicsburg Learning Center PA$407,373 Executive Di $15,163 $17,783 2023
Caroline Asp Inc NY$407,102 Director $69,304 $71,535 2024
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $3,503 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $72,563 2023
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $75,312 2023
Tesoritos Daycare & Learning Center Inc PR$406,231 President $33,348 $35,241 2023
Davenport Child Care Inc MA$406,019 Program Dire $55,199 $58,333 2023
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $63,796 2023
St Andrews Preschool And Day Care AZ$404,717 Preschool Director $56,853 $62,455 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default68th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted67th

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 (Danielle Phillips) 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 332 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,640 is reasonable (approximately the 68th 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.