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PeerBasis
Compensation Comparability Determination

Mount Zion Day Care Inc

Executive Director / CEO

EIN 351765002
IN · NTEE P32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Deseraye Franklin, Executive Director / CEO ($42,738) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$679 total compensation of comparable organizations → $127,873 $42,738
$23,11810th
$43,44025th
$54,139Median
$72,13375th
$88,20090th
$42,738This org · 25th
p10$23,118
p25$43,440
p50$54,139
p75$72,133
p90$88,200
$42,738

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
Choices Network Systems Inc FL$446,975 Vice President / Director $60,831 $54,190 2024
Fostering Family Ministries Inc OH$443,658 Executive Di $56,032 $57,938 2023
The Deland Receiving Home Inc WI$454,463 Treasurer $23,310 $23,085 2024
Roots And Wings Inc KS$439,016 Executive Director $65,000 $66,589 2024
Covenant Children's Home Inc FL$438,528 Executive Director $80,000 $73,371 2023
Aa Swartz Adoption Attorneys And MI$457,230 President $28,915 $28,301 2024
Hunterdon Youth Services Inc NJ$437,926 Chief Executive Officer $65,919 $55,810 2024
Nagomi Foster Homes HI$458,650 President, Treasurer, Secr $54,171 $49,290 2022
Court Appointed Special Advocate Program MD$467,054 Executive Director $766 $679 2024
Gf Adult Foster Care Homes Inc MI$427,576 President/ceo $87,750 $88,424 2023
Fostering Change For Children Ltd NY$427,029 Ceo&co-founder $144,950 $127,873 2023
Family And Youth Initiative Inc DC$470,539 Executive Director $65,000 $54,088 2024
Fostering Hope Inc OK$422,956 Executive Director $65,000 $67,871 2024
The Fort Foster Care Inc GA$474,557 Executive Director $48,750 $46,481 2024
Muslim Foster Care Association MI$413,023 Executive Director $45,777 $46,128 2023
The Family Room OR$484,261 Executive Director $15,738 $14,269 2023
Route 21 WA$402,271 Executive Dir. $142,000 $120,556 2024
Raise Montana MT$402,148 Executive Dir. $19,651 $20,087 2024
Bighouse Inc AL$397,130 Executive Director $44,000 $46,407 2023
Pathway To Joy Ministries Inc FL$503,828 President $60,000 $53,449 2024
Fosterful WA$507,158 Executive Director $85,710 $72,767 2024
A Brighter Childhood Foster CA$507,454 Executive Di $98,135 $82,729 2023
Homes With Hope Inc TX$386,833 Executive Director $88,250 $86,183 2023
H3 Collective NC$381,162 Executive Director $105,000 $102,880 2024
Better Choices Inc CA$515,992 Executive Director $50,000 $40,941 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted23rd

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 (Deseraye Franklin) 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 52 similarly situated organizations (Same NTEE sector (P32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,738 is reasonable (approximately the 25th 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.