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PeerBasis
Compensation Comparability Determination

Jefferson Street Center Inc

Executive Director / CEO

EIN 510304274
DE · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda August, Executive Director / CEO ($61,713) against every comparable organization that fit the selection criteria — 190 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

190 organizations qualified on sector, size, and geography 190 within the band form the benchmarked peer set.

Distribution of comparable compensation

$205 total compensation of comparable organizations → $171,254 $61,713
$9,80510th
$24,00625th
$39,596Median
$53,04675th
$67,05990th
$61,713This org · 85th
p10$9,805
p25$24,006
p50$39,596
p75$53,046
p90$67,059
$61,713

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 DE 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
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $36,369 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $8,405 2024
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,079 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $62,093 2024
Our Children's House Inc NC$234,801 Executive Director $48,397 $51,071 2023
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $30,704 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $51,097 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $87,484 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $50,971 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $37,167 2023
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $25,744 2023
John G Jones Learning Center TX$228,495 Center Director $32,400 $33,100 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $15,075 2024
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $34,406 2023
Super Kids Club Inc NE$226,454 Secretary $45,602 $50,092 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $34,864 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $68,519 2023
Laughter N Learning Center CA$240,060 Executive Director $13,500 $11,564 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $44,094 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $31,677 2024
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $54,056 2023
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $11,088 2023
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $37,735 2024
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $13,251 2024
Kiddiworld Inc NY$224,241 Vice President $21,500 $19,842 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE 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 DE 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 default85th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted84th

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 (Amanda August) 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 190 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,713 is reasonable (approximately the 85th 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.