Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

First Congregational Church Nursery & Daycare

Executive Director / CEO

EIN 061413944
CT · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Ward-kelly, Executive Director / CEO ($72,623) against every comparable organization that fit the selection criteria — 400 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brenda Ward-kelly — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

400 organizations qualified on sector, size, and geography 400 within the band form the benchmarked peer set.

Distribution of comparable compensation

$167 total compensation of comparable organizations → $407,846 $72,623
$29,11610th
$48,09025th
$63,909Median
$80,77975th
$103,34390th
$72,623This org · 65th
p10$29,116
p25$48,090
p50$63,909
p75$80,779
p90$103,343
$72,623

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 CT 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
Zion Buds Of Promise Christian Academy IL$583,694 President $9,200 $9,647 2024
Dennison Memorial Community Center Inc MA$582,708 Ceotreasurerclerk $126,126 $120,880 2024
First United Methodistcalvary Baptist KY$582,503 Executive Director $49,769 $57,028 2024
Carroll Child Care Centers Inc MD$582,490 Executive Di $46,063 $47,287 2023
Association Of Little Friends Inc MI$582,241 Director $77,233 $87,533 2023
🔒 395 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default65th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted63rd

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 400-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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.