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PeerBasis
Compensation Comparability Determination

Sugar & Spice Child Care Center

Executive Director / CEO

EIN 382184285
MI · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maude J Bristol-perry, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 116 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maude J Bristol-perry — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

116 organizations qualified on sector, size, and geography 116 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $95,680 $50,000
$9,29110th
$17,73925th
$36,272Median
$50,72575th
$61,52490th
$50,000This org · 74th
p10$9,291
p25$17,739
p50$36,272
p75$50,725
p90$61,524
$50,000

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 MI 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
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $45,092 2023
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $13,096 2025
Lily Missions Center MI$189,295 President $24,615 $25,342 2023
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $35,159 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $27,138 2024
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $15,627 2024
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $4,807 2024
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,577 2023
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $8,191 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $10,116 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $14,579 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $68,033 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $60,065 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $44,221 2025
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $45,891 2023
Cooperation Station MN$199,204 Director $43,468 $42,842 2023
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $24,112 2023
Community Childhood Learning Place ME$200,452 President $200 $200 2023
Crestline Child Care Inc OH$201,072 Director $42,798 $43,917 2024
Linked Together Inc NH$165,914 Executive Director $106,954 $95,680 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $36,243 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,630 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $49,063 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $25,407 2023
Church Street Community Ltd NY$203,463 Director $33,850 $29,634 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default74th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted74th
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 (Maude J Bristol-perry) 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 116 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 74th 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.