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PeerBasis
Compensation Comparability Determination

Delaware County By5 Early Childhood

Executive Director / CEO

EIN 352149845
IN · NTEE B12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Modesitt, Executive Director / CEO ($95,568) against every comparable organization that fit the selection criteria — 90 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

90 organizations qualified on sector, size, and geography 90 within the band form the benchmarked peer set.

Distribution of comparable compensation

$965 total compensation of comparable organizations → $130,160 $95,568
$9,47910th
$27,14825th
$49,580Median
$72,98775th
$99,34690th
$95,568This org · 89th
p10$9,479
p25$27,148
p50$49,580
p75$72,987
p90$99,346
$95,568

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.

OrganizationStateTotal revenueTotal compSource
San Joaquin County Office Of EducationCA $328,568$76,272 990
Associated Builders And ContractorsLA $334,677$36,506 990
Walk N RollersCA $334,697$82,922 990
African Conservation Centre UsCO $325,707$36,007 990
Pamlico Partnership For Children IncNC $342,286$59,163 990
Legacy ScholarsMI $344,615$8,184 990
Magnet Educational ChoiceFL $348,303$19,957 990
Mission San Juan BautistaCA $348,704$51,586 990
Educate2envision International IncCA $351,294$50,431 990
Advanced Home School Education IncCA $309,375$79,222 990
Sevier County Partners In ProgressTN $353,505$58,672 990
Waco Isd Education FoundationTX $353,927$77,526 990
The Parents' CampaignMS $307,104$127,949 990
Eudora Schools Foundation IncKS $305,600$41,278 990
Inclusive Education ProjectCA $302,917$70,897 990
Malama Honua Public Charter SchoolHI $359,146$17,134 990
Zionsville Education Foundation IncIN $360,985$50,267 990
Cg Jung Foundation For AnalyticalNY $297,880$84,590 990
Public School Funding AllianceWA $297,734$6,536 990
Activate School Fundraising IncGA $294,899$33,448 990
Jacob And Clara Faber CommunityOH $366,746$130,160 990
Goddard Education FoundationKS $292,521$68,388 990
South Carolina Virtual EducationSC $286,962$48,596 990
Solar Toledo Neighborhood FoundationOH $282,862$62,309 990
Shriners International EducationFL $282,452$42,199 990

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 default89th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted70th

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 (Melissa Modesitt) 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 90 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,568 is reasonable (approximately the 89th 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). 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.