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PeerBasis
Compensation Comparability Determination

The Bottomless Toy Chest Inc

Executive Director / CEO

EIN 263315140
MI · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Guisewite, Executive Director / CEO ($21,539) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michelle Guisewite — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,478 total compensation of comparable organizations → $129,040 $21,539
$12,60410th
$31,65525th
$59,681Median
$76,93375th
$91,30190th
$21,539This org · 20th
p10$12,604
p25$31,655
p50$59,681
p75$76,933
p90$91,301
$21,539

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 MI 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
Youth Fund Of Southern California CA$492,806 Trustee $30,000 $25,098 2024
Children's Services Council Of FL$492,184 Executive Director/ceo $83,962 $76,418 2024
Therapeutic Ranch For Animals And Kids AZ$488,233 Executive Director $76,369 $71,157 2024
Island Waldorf Community Inc MA$487,149 Director & Teacher $14,975 $13,422 2023
Team Wilderness Inc NJ$486,965 Executive Dir. $82,308 $71,198 2024
Jeremiah Foundation Inc VA$486,306 Executive Dir $66,371 $62,087 2024
Youth In Focus WA$506,902 Executive Dir. $113,765 $98,680 2024
Montanova Stables Foundation VA$507,291 President $36,400 $35,056 2023
True North Youth Program CO$480,090 Executive Director $90,815 $84,367 2024
Girls At Work Inc NH$509,793 Executive Director $83,167 $76,598 2023
Nubability Athletics Foundation IL$514,063 President $56,123 $53,456 2024
Big Brothers Big Sisters Of Central MO$514,907 Executive Di $86,852 $89,123 2024
Hillside Connection CO$473,882 Founder $64,581 $59,995 2024
Young Kings And Queens Inc MI$519,254 President $40,587 $40,587 2024
Indiana Center For Prevention Of Youth IN$523,465 Executive Director $85,938 $87,802 2024
North Manatee Soccer Club FL$459,982 General Manager $22,000 $19,507 2025
Helping Hands Adult Day Care CA$529,161 Executive Dir. $31,278 $26,940 2023
Future Urban Leaders WI$459,581 Executiver Director - Current $96,519 $97,659 2024
Methow Valley Nordic Ski Educational Foundation WA$458,321 Executive Director $28,123 $23,765 2025
Harvest Foundation Inc MO$458,249 President $1,440 $1,478 2024
Njsa Inc CT$448,996 Director $16,000 $14,160 2025
Youth At The Center OH$547,063 Director Of Leadership Development $70,333 $72,172 2024
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $81,769 2024
Projectivity Group Inc NY$440,425 Executive Director $42,692 $37,375 2024
The Syta Youth Foundation Inc VA$551,252 Ceo $21,047 $19,688 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default20th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted17th

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 (Michelle Guisewite) 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 75 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,539 is reasonable (approximately the 20th 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.