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PeerBasis
Compensation Comparability Determination

Adorers Of The Holy Cross Busy Bee Child Care

Executive Director / CEO

EIN 272441235
CA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Trinh Nguyen, Executive Director / CEO ($12,573) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Trinh Nguyen — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $194,191 $12,573
$10,78010th
$25,24925th
$42,467Median
$59,93775th
$73,71990th
$12,573This org · 13th
p10$10,780
p25$25,249
p50$42,467
p75$59,937
p90$73,719
$12,573

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 CA 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
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $61,297 2023
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $42,789 2024
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $35,919 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $50,000 2023
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $15,026 2024
Kiddiworld Inc NY$224,241 Vice President $21,500 $22,499 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $39,534 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $56,801 2023
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $28,448 2024
John G Jones Learning Center TX$228,495 Center Director $32,400 $37,533 2023
The Greenwich Nursery School NJ$220,061 Director $37,262 $37,423 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $99,201 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $57,940 2024
Fci Too Childcare Center OH$219,697 Executive Di $37,762 $44,990 2024
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $34,816 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $70,410 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $65,532 2023
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $9,531 2024
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $41,526 2024
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $70,519 2025
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $41,240 2024
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $69,979 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,894 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $57,912 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $57,798 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default13th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted14th
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 (Mary Trinh Nguyen) 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 176 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,573 is reasonable (approximately the 13th 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.