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PeerBasis
Compensation Comparability Determination

Valley Child Development Center Inc

Executive Director / CEO

EIN 351357763
IN · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jen Short, Executive Director / CEO ($44,449) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 46th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$245 total compensation of comparable organizations → $362,617 $44,449
$12,38110th
$29,63625th
$47,735Median
$59,44775th
$74,74990th
$44,449This org · 46th
p10$12,381
p25$29,636
p50$47,735
p75$59,447
p90$74,749
$44,449

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 IN 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
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $43,730 2023
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $72,576 2025
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $27,621 2024
The Children's Center MT$341,242 Executive Di $21,646 $22,779 2023
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $40,991 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $38,527 2023
Pace After School Program PA$345,680 Director $42,981 $40,645 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $58,126 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $80,377 2025
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $39,818 2023
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $72,775 2023
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $61,948 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $63,085 2025
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $49,252 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $48,260 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $29,039 2024
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $31,669 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $64,831 2023
Mba Foundation MS$352,245 President $25,759 $28,009 2023
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $56,161 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $19,674 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $23,454 2023
Care House Learning Center ID$332,317 Director $22,998 $22,601 2025
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $64,059 2025
Little Precious Steps TX$355,931 Executive Dir. $60,428 $57,320 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default46th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted45th

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 (Jen Short) 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 294 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,449 is reasonable (approximately the 46th 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.