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PeerBasis
Compensation Comparability Determination

Fci Too Childcare Center

Executive Director / CEO

EIN 311750302
OH · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Davis, Executive Director / CEO ($37,762) against every comparable organization that fit the selection criteria — 171 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 53rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

171 organizations qualified on sector, size, and geography 171 within the band form the benchmarked peer set.

Distribution of comparable compensation

$195 total compensation of comparable organizations → $162,995 $37,762
$8,85810th
$19,85025th
$35,916Median
$50,44275th
$61,79690th
$37,762This org · 53rd
p10$8,858
p25$19,850
p50$35,916
p75$50,442
p90$61,796
$37,762

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 OH 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
The Greenwich Nursery School NJ$220,061 Director $37,262 $31,411 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $55,005 2023
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $34,855 2024
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $59,191 2025
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $23,879 2024
Kiddiworld Inc NY$224,241 Vice President $21,500 $18,885 2023
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $12,611 2024
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $35,916 2024
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $10,553 2023
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $51,449 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $30,149 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $41,968 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $33,183 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $47,676 2023
Stacyville Kids Care Inc IA$212,849 Director $47,690 $49,301 2024
First United Methodist Church SC$211,830 Director $37,019 $37,540 2023
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $60,722 2023
John G Jones Learning Center TX$228,495 Center Director $32,400 $31,504 2023
Care And Share Day Homes Inc GA$210,774 Director $76,282 $72,417 2024
Keeps Inc NY$210,746 Executive Director $84,150 $71,793 2024
Greenacres Child Care Center TX$210,721 President $34,563 $32,643 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $30,174 2023
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $83,265 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $48,633 2024
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $29,223 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default53rd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted51st

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 (Sharon 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 171 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,762 is reasonable (approximately the 53rd 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.