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PeerBasis
Compensation Comparability Determination

Rockford Day Nursery

Executive Director / CEO

EIN 362256038
IL · NTEE P33Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deondri Manalli, Executive Director / CEO ($61,685) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Deondri Manalli — reported title “EXECUTIVE DIRECTOR (THRU MAY 2023)”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,936 total compensation of comparable organizations → $82,658 $61,685
$28,25910th
$39,53425th
$55,520Median
$61,14375th
$75,02290th
$61,685This org · 73rd
p10$28,259
p25$39,534
p50$55,520
p75$61,143
p90$75,022
$61,685

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 IL 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
Blackhawk Learning Connection IL$463,727 Executive Director $56,484 $56,484 2023
St Paul Outreach Inc IL$456,021 Center Director $60,298 $58,568 2024
Sunnyside Daycare IL$445,477 President $85,100 $82,658 2024
Raindrop Early Learning Center IL$508,778 Pres/exec Dir $55,520 $55,520 2023
Uni-pres Kindercottage IL$533,449 Executive Director $74,952 $72,802 2024
Morrison Community Day Care Center IL$383,595 Staff Director $38,795 $38,795 2023
The Happy Day Express Inc IL$382,261 Admin Director $45,044 $45,044 2023
Mendota Child Development Center Inc IL$380,705 Director $21,235 $21,235 2023
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $76,502 2025
Associates Of Chicago Urban IL$561,533 President $38,927 $38,927 2023
Lutheran Day Nursery Association Of IL$576,807 Executive Dir. $56,648 $56,648 2023
Zion Buds Of Promise Christian Academy IL$583,694 President $9,200 $8,936 2024
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $40,141 2023
Nauvoo Discovery Inc IL$318,007 Trustee $50,000 $50,000 2023
Reba Early Learning Center IL$674,034 Executive Director $67,336 $63,718 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default73rd
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted73rd

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 (Deondri Manalli) 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 15 similarly situated organizations (Same NTEE sector (P33) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,685 is reasonable (approximately the 73rd 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.