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PeerBasis
Compensation Comparability Determination

Lifeways Of Wisconsin Inc

Executive Director / CEO

EIN 391932359
WI · NTEE P33
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jaimmie Stugard, Executive Director / CEO ($56,413) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jaimmie Stugard — reported title “SECRETARY/TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$254 total compensation of comparable organizations → $375,845 $56,413
$16,80110th
$34,91225th
$51,030Median
$63,79675th
$79,48290th
$56,413This org · 62nd
p10$16,801
p25$34,912
p50$51,030
p75$63,796
p90$79,482
$56,413

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
Steampark Inc NJ$375,507 Executive Di $58,500 $52,852 2023
Sanctuary Life Inc IN$378,115 Secretary $12,000 $12,805 2023
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $53,124 2024
God's Hands Academy CA$378,715 President $110,651 $93,909 2024
Rainbow Child Care Center MS$374,365 Director $855 $964 2023
Destiny Kidz Center WA$373,878 President $26,000 $23,554 2023
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $50,701 2024
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $76,105 2025
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $50,595 2024
Mendota Child Development Center Inc IL$380,705 Director $21,235 $21,125 2023
The Happy Day Express Inc IL$382,261 Admin Director $45,044 $44,809 2023
Tender Loving Care Creative Learning MS$383,031 Vice President $44,352 $49,984 2023
Urban Learning And Teaching Center DC$383,216 Executive Di $70,923 $61,170 2024
Children's Castle Inc SD$369,953 President $21,240 $23,720 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $51,030 2023
Morrison Community Day Care Center IL$383,595 Staff Director $38,795 $38,594 2023
Lindale Child Care Program VA$368,650 Executive Director $67,532 $64,087 2024
Early Steps Learning Foundation MN$384,953 Executive Director $43,660 $43,654 2023
Morning Star Child Care CO$384,967 Director $54,893 $53,262 2023
Norton Area Childcare Association KS$385,600 Director $37,600 $41,104 2023
Come And See Preschool & After School CA$385,895 President $99,000 $81,855 2025
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $90,435 2024
Big Bird Daycare Inc AL$386,395 Director $1,500 $1,640 2023
Tlc Child Care Inc NJ$386,732 Trustee $21,182 $18,588 2024
Millbrook Early Childhood Education NY$387,466 Executive Director $72,519 $64,407 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI cost of living and 2025 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 default62nd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted61st

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 (Jaimmie Stugard) 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 315 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,413 is reasonable (approximately the 62nd 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.