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PeerBasis
Compensation Comparability Determination

Bright Beginnings Childrens Center

Executive Director / CEO

EIN 043094786
MA · NTEE P330
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marymarie Pierce, Executive Director / CEO ($50,300) against every comparable organization that fit the selection criteria — 349 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

349 organizations qualified on sector, size, and geography 349 within the band form the benchmarked peer set.

Distribution of comparable compensation

$287 total compensation of comparable organizations → $425,544 $50,300
$22,94610th
$46,14825th
$60,281Median
$76,08275th
$94,33190th
$50,300This org · 33rd
p10$22,946
p25$46,148
p50$60,281
p75$76,082
p90$94,331
$50,300

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
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $80,999 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $42,906 2024
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $82,587 2024
Winn Area Activity Center MI$444,617 President $250 $287 2024
Saving All Children CA$444,706 Executive Dir. $47,400 $45,548 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $32,895 2025
Sunnyside Daycare IL$445,477 President $85,100 $93,102 2024
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $30,430 2023
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $48,732 2025
Aspire Inc NJ$436,487 Director $173,725 $172,608 2024
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $48,208 2024
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $57,803 2023
Rhemas Child Care Center Inc MI$450,234 President $66,800 $78,994 2023
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $70,210 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $37,989 2023
W C Christian Child SC$452,529 Assistant $45,238 $56,287 2022
Readiness Center Inc MI$432,212 Executive Director $64,000 $73,512 2024
Early Childhood Center Inc MD$430,955 Vice President $2,256 $2,287 2025
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $72,173 2025
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $83,822 2025
Small Steps Inc TN$429,647 Executive Dir. $84,145 $98,427 2024
World Harvest Ministries Inc IN$429,431 President $15,880 $19,186 2023
St Paul Outreach Inc IL$456,021 Center Director $60,298 $65,968 2024
Apple Valley School WY$428,183 Executive Di $58,417 $69,611 2024
Kids Are Kids Learning Center Inc MS$457,510 President $19,500 $24,882 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Marymarie Pierce) 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 349 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,300 is reasonable (approximately the 33rd 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.