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PeerBasis
Compensation Comparability Determination

Faulkton Area Out Of School Program

Executive Director / CEO

EIN 474283540
SD · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of April Sorenson, Executive Director / CEO ($26,393) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: April Sorenson — reported title “Program Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$234 total compensation of comparable organizations → $346,492 $26,393
$11,64710th
$28,22125th
$45,418Median
$56,72475th
$71,17790th
$26,393This org · 22nd
p10$11,647
p25$28,221
p50$45,418
p75$56,724
p90$71,177
$26,393

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 SD 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
The Children's Center MT$341,242 Executive Di $21,646 $21,766 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $36,814 2023
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $69,348 2025
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $42,472 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $41,786 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $76,803 2025
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $38,047 2023
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $69,538 2023
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $59,193 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $60,280 2025
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $39,168 2023
Sampit Community Organization SC$337,172 Executive Director $47,383 $46,114 2023
Pace After School Program PA$345,680 Director $42,981 $38,837 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $55,541 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $27,748 2024
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $47,062 2025
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $18,799 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $22,411 2023
Care House Learning Center ID$332,317 Director $22,998 $21,596 2025
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $30,261 2023
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $61,210 2025
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $61,948 2023
Mba Foundation MS$352,245 President $25,759 $26,763 2023
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $24,685 2024
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $53,664 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default22nd
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted21st

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 (April Sorenson) 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 288 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,393 is reasonable (approximately the 22nd 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.