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PeerBasis
Compensation Comparability Determination

Native American Child Care Center Inc

Executive Director / CEO

EIN 421149473
IA · NTEE P33Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Roxie Murren, Executive Director / CEO ($54,998) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Roxie Murren — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$183 total compensation of comparable organizations → $153,146 $54,998
$8,00010th
$17,07325th
$32,749Median
$45,69475th
$57,23290th
$54,998This org · 86th
p10$8,000
p25$17,073
p50$32,749
p75$45,694
p90$57,232
$54,998

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 IA 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
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $42,019 2023
Cooperation Station MN$199,204 Director $43,468 $39,227 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $62,293 2024
Community Childhood Learning Place ME$200,452 President $200 $183 2023
Crestline Child Care Inc OH$201,072 Director $42,798 $40,212 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,349 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,262 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $33,185 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $10,649 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $44,923 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $23,264 2023
Church Street Community Ltd NY$203,463 Director $33,850 $27,134 2024
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $24,849 2024
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $64,090 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $34,856 2025
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $47,480 2023
Horizons Unlimited Inc ME$207,295 President $11,400 $10,426 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,233 2024
Lily Missions Center MI$189,295 President $24,615 $23,204 2023
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $50,817 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $28,350 2023
Greenacres Child Care Center TX$210,721 President $34,563 $30,670 2024
Keeps Inc NY$210,746 Executive Director $84,150 $67,455 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $68,040 2024
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $57,053 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA cost of living and 2023 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 IA 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 default86th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted85th

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 (Roxie Murren) 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 137 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,998 is reasonable (approximately the 86th 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.