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PeerBasis
Compensation Comparability Determination

American Friends Of Childrens Nursery

Executive Director / CEO

EIN 237327778
NJ · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ahron D Davis, Executive Director / CEO ($56,000) against every comparable organization that fit the selection criteria — 43 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ahron D Davis — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

43 organizations qualified on sector, size, and geography 43 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2 total compensation of comparable organizations → $129,910 $56,000
$9,88110th
$26,14325th
$41,351Median
$54,69275th
$72,15290th
$56,000This org · 77th
p10$9,881
p25$26,143
p50$41,351
p75$54,692
p90$72,152
$56,000

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 NJ 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
Middleton Early Learning Center Inc NJ$137,305 Director/teacher $58,307 $55,174 2025
Arizona Nursery Assoc Foundation AZ$137,182 Director $2 $2 2024
Fort Hunt Preschool Inc VA$134,693 Preschool Director $55,633 $58,437 2024
Faith Pre-school OH$141,774 Director $37,128 $44,044 2023
International Association For Research On Service-learning And LA$126,229 Administrative Director $53,547 $66,039 2023
Footsteps Academy PA$149,231 Director $23,362 $25,345 2024
Amazing Scholar Academy Preschool PA$150,206 Board Member-ex-officio, Non-voting $35,350 $39,483 2023
Latino Educational Achievement NC$124,599 Executive Director $23,280 $26,941 2023
The Remnant Academy Inc TX$152,255 President $6,032 $6,564 2024
Early Leader Child Care Ministries Inc IN$152,455 President $15,800 $18,662 2023
Faith Academy Inc FL$121,329 Director $11,850 $12,111 2024
Little Shepherd Preschool The RI$118,895 Director $32,400 $34,796 2023
Dallas Cooperative Preschool TX$156,560 President $14,942 $16,260 2024
Community Preschool Inc OH$114,445 President $41,012 $46,038 2025
Positive Outlook Inc LA$161,592 President $46,801 $57,719 2023
Bethpage Nursery School NY$162,256 Executive Director $41,469 $40,766 2024
Centreville Preschool Inc VA$162,726 Director $17,054 $17,452 2025
Kirkland Preschool WA$164,337 President $9,660 $9,687 2023
Early Learning New Hampshire NH$108,970 Executive Di $92,700 $95,869 2023
Helping Hands Christian Pre-school NY$108,655 Program Director $33,575 $33,981 2023
Covenant Community School Inc NC$170,857 Director $48,462 $56,084 2023
St Paul's Church Nursery School Inc MA$173,456 Executive Director & Head Teacher $73,987 $72,329 2024
Kidz Clubhouse ND$181,028 Director $4,042 $4,826 2024
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $31,832 2025
Center Preschool Inc CT$184,473 Pres $127,361 $129,910 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default77th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted74th

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 (Ahron D Davis) 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 43 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,000 is reasonable (approximately the 77th 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.