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PeerBasis
Compensation Comparability Determination

Noah's Ark Daycare Inc

Executive Director / CEO

EIN 454714554
IA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sabetha Orthmann, Executive Director / CEO ($34,742) against every comparable organization that fit the selection criteria — 176 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Sabetha Orthmann — reported title “DAYCARE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

176 organizations qualified on sector, size, and geography 176 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $157,669 $34,742
$8,75310th
$19,76525th
$34,192Median
$48,66475th
$59,85590th
$34,742This org · 51st
p10$8,753
p25$19,765
p50$34,192
p75$48,664
p90$59,855
$34,742

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
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $12,199 2024
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $10,208 2023
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $49,768 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $29,164 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $40,596 2023
Kiddiworld Inc NY$224,241 Vice President $21,500 $18,268 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $32,099 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $46,118 2023
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $23,098 2024
John G Jones Learning Center TX$228,495 Center Director $32,400 $30,474 2023
The Greenwich Nursery School NJ$220,061 Director $37,262 $30,384 2024
Fci Too Childcare Center OH$219,697 Executive Di $37,762 $36,528 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $80,544 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $47,043 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $53,207 2023
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $28,268 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $57,167 2024
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $33,716 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $7,739 2024
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $57,256 2025
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $33,484 2024
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $56,818 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $5,597 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $47,021 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $46,928 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 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 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 default51st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted49th

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 (Sabetha Orthmann) 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 176 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,742 is reasonable (approximately the 51st 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.