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PeerBasis
Compensation Comparability Determination

Kids Corner Child Care & Learning C

Executive Director / CEO

EIN 421502381
IA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Taylor Miller, Executive Director / CEO ($39,922) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Taylor Miller — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,911 total compensation of comparable organizations → $73,334 $39,922
$37,18210th
$41,41125th
$50,358Median
$54,36675th
$64,29690th
$39,922This org · 20th
p10$37,182
p25$41,411
p50$50,358
p75$54,366
p90$64,296
$39,922

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
Berry Tender Childcare Inc IA$395,492 Executive Director $41,518 $41,518 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $38,852 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $43,854 2025
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $52,538 2023
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $50,508 2024
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $50,221 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $48,566 2024
Kids Corral Inc IA$477,688 Daycare Director $55,068 $53,488 2024
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $26,350 2023
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $51,107 2024
Cedar County Coordinated Child Care IA$493,998 Director $65,403 $61,889 2025
Corridor Christian Early Learning Center IA$495,397 Executive Dir. $57,000 $57,000 2023
Kid Station At Heritage IA$503,388 Executive Di $71,555 $69,502 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $4,911 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $73,334 2024
Magic Depot Child Care Center Inc IA$511,701 Day Care Dir $42,305 $41,091 2024
First United Methodist Child Care IA$279,143 Director $39,520 $38,386 2024
Community Childcare Center Inc IA$519,482 Director $65,599 $63,717 2024
Elma Early Childhood Center Inc IA$268,528 Executive Director $51,986 $50,495 2024
Appanoose County Day Care Inc IA$578,645 Center Admin $47,024 $45,675 2024

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 default20th
Total compensation (D + F), as reported (no adjustments)15th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted20th

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 (Taylor Miller) 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 20 similarly situated organizations (Same NTEE sector (P33) + IA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,922 is reasonable (approximately the 20th 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.