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PeerBasis
Compensation Comparability Determination

Kiddie Kare Ministry & Preschool Co

Executive Director / CEO

EIN 463648717
IN · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kelly Boyd, Executive Director / CEO ($66,250) against every comparable organization that fit the selection criteria — 313 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kelly Boyd — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

313 organizations qualified on sector, size, and geography 313 within the band form the benchmarked peer set.

Distribution of comparable compensation

$328 total compensation of comparable organizations → $163,766 $66,250
$17,84110th
$35,15725th
$46,231Median
$60,40875th
$83,78190th
$66,250This org · 81st
p10$17,841
p25$35,157
p50$46,231
p75$60,408
p90$83,781
$66,250

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 IN 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
Montessori System School Of Black Hawk County IA$393,106 Executive Director $37,230 $39,798 2023
Santa Ynez Valley Outreach Center CA$391,350 Director $14,080 $11,870 2023
Cornerstone Academy TX$388,382 Academy Director $150,000 $142,284 2024
Akwd Inc PA$396,411 President $50,311 $47,576 2024
Montessori Education Center Of The Rockies Inc CO$396,702 Executive Director $90,000 $79,725 2025
Parents Of Rockhill Inc MA$384,487 Vice Princip $46,939 $41,179 2023
Ark Adventure Preschool Inc TX$384,336 Director $59,915 $55,368 2025
New Hope Child Care MN$400,334 President $51,198 $49,389 2023
Kids Place A Place For Kids To Be NY$401,138 Executive Di $42,534 $37,523 2023
Canguros Inc FL$382,902 President $45,604 $40,625 2024
Fieldstone Early Learning MA$382,370 President $70,012 $58,121 2025
Valley Parent Preschool CA$381,198 Director $64,700 $51,612 2025
Tenney Nursery And Parent Center Inc WI$404,305 Executive Director $42,925 $42,510 2024
Wilbraham Community Preschool MA$380,140 President $65,958 $56,205 2024
Stepping Stones Learning Center TX$379,604 Employee $43,499 $41,261 2024
Venice Nokomis Community Preschool Inc FL$406,792 Officer $62,647 $55,807 2024
Bright Beginnings WA$377,379 Secretary $9,000 $7,867 2023
The Playplace Elc CA$376,758 President $12,500 $10,235 2024
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $52,760 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $122,824 2024
Learning Ladder Preschool MO$375,784 School Direc $39,224 $38,380 2025
Tot Time Preschool NC$409,356 Board Member $37,750 $36,988 2024
Whole Child Learning Co VT$375,021 School Director $16,913 $16,143 2024
South Walpole Community Preschool Inc MA$409,703 Executive Dir. $47,350 $41,540 2023
Broadway Childrens School Of CA$374,497 Director $62,158 $50,897 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default81st
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted81st

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 (Kelly Boyd) 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 313 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,250 is reasonable (approximately the 81st 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.