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PeerBasis
Compensation Comparability Determination

Son-shine Corner Inc

Executive Director / CEO

EIN 203175538
MN · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lisa Wasz, Executive Director / CEO ($45,751) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lisa Wasz — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$203 total compensation of comparable organizations → $97,079 $45,751
$9,42710th
$17,99825th
$36,802Median
$51,46775th
$62,42490th
$45,751This org · 63rd
p10$9,427
p25$17,998
p50$36,802
p75$51,467
p90$62,424
$45,751

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 MN 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
Sugar & Spice Child Care Center MI$183,796 President $50,000 $50,731 2024
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $13,289 2025
Lily Missions Center MI$189,295 President $24,615 $25,712 2023
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $35,673 2023
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $15,856 2024
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $27,535 2024
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $4,878 2024
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,601 2023
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $8,310 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $10,264 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $14,792 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $69,028 2024
Platte County Day Care Center WY$169,116 Executive Director $43,753 $44,867 2025
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $60,944 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $46,562 2023
Cooperation Station MN$199,204 Director $43,468 $43,468 2023
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $24,464 2023
Community Childhood Learning Place ME$200,452 President $200 $203 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $97,079 2024
Crestline Child Care Inc OH$201,072 Director $42,798 $44,559 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $36,773 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,800 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $49,780 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $25,779 2023
Church Street Community Ltd NY$203,463 Director $33,850 $30,068 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 MN 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 default63rd
Total compensation (D + F), as reported (no adjustments)64th
Reportable pay only (column D), adjusted62nd
All sources (D + E + F), adjusted61st

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 (Lisa Wasz) 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 116 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,751 is reasonable (approximately the 63rd 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.