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PeerBasis
Compensation Comparability Determination

Norton Area Childcare Association

Executive Director / CEO

EIN 480885599
KS · NTEE P33Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Mckenna, Executive Director / CEO ($37,600) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Mckenna — reported title “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

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $343,810 $37,600
$15,34710th
$32,56925th
$47,066Median
$58,72875th
$73,97690th
$37,600This org · 30th
p10$15,347
p25$32,569
p50$47,066
p75$58,728
p90$73,976
$37,600

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 KS 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
Come And See Preschool & After School CA$385,895 President $99,000 $74,878 2025
Morning Star Child Care CO$384,967 Director $54,893 $48,722 2023
Early Steps Learning Foundation MN$384,953 Executive Director $43,660 $39,933 2023
Big Bird Daycare Inc AL$386,395 Director $1,500 $1,500 2023
Tlc Child Care Inc NJ$386,732 Trustee $21,182 $17,003 2024
Millbrook Early Childhood Education NY$387,466 Executive Director $72,519 $58,917 2024
Morrison Community Day Care Center IL$383,595 Staff Director $38,795 $35,304 2023
Urban Learning And Teaching Center DC$383,216 Executive Di $70,923 $55,956 2024
Tender Loving Care Creative Learning MS$383,031 Vice President $44,352 $45,724 2023
Orleans After School Activities MA$388,272 Executive Di $93,263 $75,350 2024
The Happy Day Express Inc IL$382,261 Admin Director $45,044 $40,990 2023
Mendota Child Development Center Inc IL$380,705 Director $21,235 $19,324 2023
Great Beginnings Preschool & Child TX$390,852 Executive Director $31,200 $28,060 2024
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $46,283 2024
Leap Of Faith Ministries Inc IN$391,533 President $2,900 $2,750 2024
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $46,379 2024
Abc 123 Human Resources Inc TX$392,115 President $21,946 $19,737 2024
God's Hands Academy CA$378,715 President $110,651 $85,904 2024
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $48,595 2024
Sanctuary Life Inc IN$378,115 Secretary $12,000 $11,714 2023
Lifeways Of Wisconsin Inc WI$376,674 Secretary/treasurer $56,413 $51,605 2025
Berry Tender Childcare Inc IA$395,492 Executive Director $41,518 $42,079 2023
Steampark Inc NJ$375,507 Executive Di $58,500 $48,347 2023
Kids Corner Child Care & Learning C IA$395,849 Executive Di $39,922 $40,461 2023
Highland Children's House VA$396,375 Executive Director $45,500 $39,499 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default30th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Jennifer Mckenna) 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 324 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,600 is reasonable (approximately the 30th 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.