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PeerBasis
Compensation Comparability Determination

Buen Pastor Ministries

Executive Director / CEO

EIN 383282619
MI · NTEE P33
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Sherri Derr, Executive Director / CEO ($47,322) against every comparable organization that fit the selection criteria — 223 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sherri Derr — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

223 organizations qualified on sector, size, and geography 223 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $167,257 $47,322
$11,43510th
$26,76625th
$43,031Median
$55,71375th
$68,41990th
$47,322This org · 56th
p10$11,435
p25$26,766
p50$43,031
p75$55,713
p90$68,419
$47,322

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
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $60,644 2024
Loving Arms Child Development Inc GA$258,748 Director $57,847 $56,351 2024
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $38,922 2024
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $53,815 2024
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $48,433 2024
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $51,130 2023
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $71,231 2024
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $39,635 2024
Debs Daycare Nfp IL$264,793 Owner $48,000 $45,719 2024
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $57,642 2023
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $11,793 2024
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $30,403 2023
Comunidad Child Care Center TX$249,313 Director $46,900 $46,795 2023
Elma Early Childhood Center Inc IA$268,528 Executive Director $51,986 $55,147 2024
Nunakins AK$268,844 Executive Di $10,350 $9,587 2024
Community For Woodstock VT$247,832 Director $9,442 $9,479 2023
Kids Club Child Care Center Inc MT$269,457 Director $36,528 $39,275 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $18,443 2023
Lander County Kids Club NV$269,701 Daycare Director $31,451 $31,445 2023
The Learning Ladder Child Care Ministry Inc IN$269,827 President/director $64,500 $65,899 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,905 2025
Generations Child Care Inc PA$246,150 President $19,300 $18,647 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $38,099 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $10,532 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,218 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 default56th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted55th

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 (Sherri Derr) 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 223 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,322 is reasonable (approximately the 56th 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.