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PeerBasis
Compensation Comparability Determination

Precious Jewels Learning Academy

Executive Director / CEO

EIN 320400978
GA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chiquetta D Carter, Executive Director / CEO ($29,900) against every comparable organization that fit the selection criteria — 188 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chiquetta D Carter — reported title “EXECUTIVE DIRECTORCEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

188 organizations qualified on sector, size, and geography 188 within the band form the benchmarked peer set.

Distribution of comparable compensation

$199 total compensation of comparable organizations → $166,770 $29,900
$9,52710th
$23,16125th
$38,559Median
$51,84775th
$65,39390th
$29,900This org · 34th
p10$9,527
p25$23,161
p50$38,559
p75$51,847
p90$65,393
$29,900

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 GA 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
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $49,759 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $85,193 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $60,468 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $8,185 2024
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $35,417 2024
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $60,097 2023
John G Jones Learning Center TX$228,495 Center Director $32,400 $32,233 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $5,920 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $49,734 2023
Super Kids Club Inc NE$226,454 Secretary $45,602 $48,780 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $33,952 2024
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $49,636 2023
Faouri Family Day Care Inc CA$225,563 President $50,000 $42,940 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $30,847 2024
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $52,641 2023
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $10,798 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $36,194 2023
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $36,747 2024
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $12,904 2024
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $25,070 2023
Kiddiworld Inc NY$224,241 Vice President $21,500 $19,322 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,680 2024
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $33,505 2023
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $24,431 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $66,725 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted32nd

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 (Chiquetta D Carter) 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 188 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $29,900 is reasonable (approximately the 34th 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.