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PeerBasis
Compensation Comparability Determination

Oconto Area Non-profit Child Care

Executive Director / CEO

EIN 391677345
WI · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Aimee Clough, Executive Director / CEO ($74,715) against every comparable organization that fit the selection criteria — 420 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: Aimee Clough — reported title “ADMINISTRATO”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

420 organizations qualified on sector, size, and geography 420 within the band form the benchmarked peer set.

Distribution of comparable compensation

$150 total compensation of comparable organizations → $324,130 $74,715
$29,44110th
$45,92225th
$60,153Median
$75,97575th
$96,42990th
$74,715This org · 73rd
p10$29,441
p25$45,922
p50$60,153
p75$75,975
p90$96,429
$74,715

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 WI 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
Ideal Learning Academies Of KY$686,512 Executive Di $60,977 $64,582 2023
Action Nursery Inc NY$689,104 Director $81,255 $72,382 2023
Pb&j Inc Dba River Branch Community School VT$689,328 Director $61,020 $58,809 2024
Spring Forth Inc CO$685,166 President & Founder $35,500 $32,594 2024
St Nicholas Early Learning Inc IN$689,908 Executive Dir. $81,076 $84,286 2023
🔒 415 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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)68th
Reportable pay only (column D), adjusted73rd
All sources (D + E + F), adjusted71st

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 420-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.