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PeerBasis
Compensation Comparability Determination

Day Nursery Building Corp

Executive Director / CEO

EIN 272098675
CO · NTEE S47
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Denson, Executive Director / CEO ($27,807) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Denson — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,312 total compensation of comparable organizations → $166,833 $27,807
$7,35010th
$10,44425th
$29,089Median
$82,58275th
$106,81790th
$27,807This org · 48th
p10$7,350
p25$10,444
p50$29,089
p75$82,582
p90$106,817
$27,807

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 CO 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
Tech Park Non-profit Holdings Inc WV$0 President/ceo $40,358 $45,571 2024
Dni 4 Inc MA$0 Executive Director $9,597 $8,994 2024
Transformation Holdings Inc OK$0 Chairman $6,600 $7,579 2024
Erf Real Estate Inc TX$0 President $13,815 $14,412 2024
Wlam Property Association WA$0 Executive Di $10,016 $9,352 2024
Erf Real Estate Group TX$0 President $13,815 $14,412 2024
20 First Street Properties CO$0 Chief Executive Officer $16,532 $16,532 2024
Mchc Holdings Inc HI$0 Interim Ceo $12,355 $11,536 2024
Gcm Facilities Corporation FL$0 Chief Executive Officer $12,908 $12,646 2024
Ibew Local Union 15 Building Corporation IL$0 Pres/bus Mgr/fin Sec $7,169 $7,350 2024
Resource Center Title Holding TX$0 President $114,613 $119,565 2024
Wasie Properties Inc MN$0 President/ceo $161,897 $166,833 2024
Cifc Ysf Holding Corp CT$0 President & Ceo $3,387 $3,312 2024
Seiu Local 1991 Holding Corporation FL$0 Executive Di $76,563 $75,010 2024
Msm Realty Inc MA$0 President $109,643 $100,104 2025
Msc Realty Inc RI$0 President $109,643 $106,817 2025
Citizens Advice Bureau Property NY$0 Chief Executive Director $68,192 $66,161 2023
Hope Shines Bright Holding Company NV$0 Ceo $5,375 $5,785 2023
Local 18a Realty Corp NY$0 Business Manager $152,617 $148,071 2023
Xuprop Co-norwood OH$0 President (Start 09/22) $53,071 $60,353 2023
Saint Clare Homes Property Ii Inc NJ$0 Ceo/president $27,757 $26,609 2023
St Mary's Dominican Property Holding Co LA$0 President $17,281 $20,430 2023
551 Main Street Holding Corporation MA$0 President $30,149 $29,089 2023
Imh Realty Inc IN$0 Grand Secretary $33,086 $37,462 2023
Cfh Blondell Housing NY$0 President And Ceo $8,794 $8,532 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted13th

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 (Elizabeth Denson) 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 31 similarly situated organizations (Same NTEE sector (S47), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,807 is reasonable (approximately the 48th 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.