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PeerBasis
Compensation Comparability Determination

Miss Ruby's Kids

Executive Director / CEO

EIN 203933169
SC · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Natasha Brockington, Executive Director / CEO ($72,397) against every comparable organization that fit the selection criteria — 285 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

285 organizations qualified on sector, size, and geography 285 within the band form the benchmarked peer set.

Distribution of comparable compensation

$340 total compensation of comparable organizations → $147,633 $72,397
$15,68210th
$32,76425th
$44,581Median
$58,16675th
$73,90190th
$72,397This org · 89th
p10$15,682
p25$32,764
p50$44,581
p75$58,166
p90$73,901
$72,397

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 SC 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
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $81,056 2024
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $45,136 2024
St Thomas Day School Inc GA$331,192 Director $35,271 $33,994 2025
East End Preschool TX$330,142 Director $44,520 $42,688 2025
Kidz R Us Too IA$334,845 Secretarydirector $50,700 $54,620 2024
Dayspring Childrens Center OH$329,522 President $84,600 $85,890 2025
Gazelle Creative Learning School CA$329,372 President $102,550 $87,127 2024
School Of The Beartooths MT$328,664 Executive Director $52,082 $56,870 2023
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $34,716 2023
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $61,646 2024
Sunshine And Rainbows Early TX$336,330 Director $35,770 $34,298 2025
Community Farm School Inc MA$327,842 Clerk $24,576 $21,729 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $39,643 2025
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $42,883 2025
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $70,089 2025
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $65,793 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $46,868 2023
Peace Unlimited Corporation NY$322,834 President/director $53,404 $48,883 2023
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $64,234 2024
The Children's Farm Inc MN$320,352 President $13,200 $12,502 2025
Cisco Center Foundation Inc MD$344,268 Ex Officio A $31,500 $28,975 2024
Fallston Country Pre-kindergar MD$344,539 Teacher $46,295 $41,487 2025
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $34,169 2024
Kaleidoscope School WA$346,306 President/treasury $63,064 $54,121 2025
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $36,474 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 SC 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 default89th
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted89th

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 (Natasha Brockington) 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 285 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,397 is reasonable (approximately the 89th 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.