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PeerBasis
Compensation Comparability Determination

Winn Area Activity Center

Executive Director / CEO

EIN 383447979
MI · NTEE P33
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joe Judge, Executive Director / CEO ($250) against every comparable organization that fit the selection criteria — 351 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

351 organizations qualified on sector, size, and geography 351 within the band form the benchmarked peer set.

Distribution of comparable compensation

$602 total compensation of comparable organizations → $370,483 $250
$20,23810th
$40,60025th
$52,481Median
$66,36675th
$82,14590th
$250This org · 0th
p10$20,238
p25$40,600
p50$52,481
p75$66,366
p90$82,145
$250

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
Saving All Children CA$444,706 Executive Dir. $47,400 $39,654 2024
Sunnyside Daycare IL$445,477 President $85,100 $81,056 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $37,354 2024
Bright Beginnings Childrens Center MA$442,551 President $50,300 $43,792 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $70,519 2024
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $71,901 2024
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $26,493 2023
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $28,639 2025
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $41,971 2024
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $50,324 2023
Rhemas Child Care Center Inc MI$450,234 President $66,800 $68,773 2023
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $42,426 2025
W C Christian Child SC$452,529 Assistant $45,238 $49,004 2022
Aspire Inc NJ$436,487 Director $173,725 $150,275 2024
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $61,126 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $72,976 2025
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $33,074 2023
St Paul Outreach Inc IL$456,021 Center Director $60,298 $57,432 2024
Readiness Center Inc MI$432,212 Executive Director $64,000 $64,000 2024
Kids Are Kids Learning Center Inc MS$457,510 President $19,500 $21,663 2023
Early Childhood Center Inc MD$430,955 Vice President $2,256 $1,991 2025
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $62,834 2025
Community Child Care Center Of NY$459,282 Executive Director $67,745 $59,308 2024
Small Steps Inc TN$429,647 Executive Dir. $84,145 $85,691 2024
Enchanted Days Learning Center MS$459,592 Board Member $73,916 $82,114 2023

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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted1st
All sources (D + E + F), adjusted0th

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 (Joe Judge) 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 351 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $250 is reasonable (approximately the 0th 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.