Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Pyle Child Development Center Inc

Executive Director / CEO

EIN 510341986
DE · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Beverly, Executive Director / CEO ($41,781) against every comparable organization that fit the selection criteria — 214 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amanda Beverly — reported title “KEY EMPLY-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

214 organizations qualified on sector, size, and geography 214 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $176,312 $41,781
$11,19610th
$27,02425th
$44,677Median
$58,59075th
$72,10690th
$41,781This org · 47th
p10$11,196
p25$27,024
p50$44,677
p75$58,590
p90$72,106
$41,781

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
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $75,088 2024
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $60,763 2023
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $51,055 2024
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $56,728 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $49,328 2023
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $63,927 2024
Buen Pastor Ministries MI$258,395 Exec Directo $47,322 $49,884 2024
Loving Arms Child Development Inc GA$258,748 Director $57,847 $59,402 2024
Community For Woodstock VT$247,832 Director $9,442 $9,993 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $19,441 2023
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $41,029 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $14,658 2025
Generations Child Care Inc PA$246,150 President $19,300 $19,656 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $40,162 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $11,102 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,393 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $54,403 2024
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,747 2024
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $56,769 2025
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $53,898 2023
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $6,190 2022
Debs Daycare Nfp IL$264,793 Owner $48,000 $48,194 2024
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $13,586 2024
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $12,432 2024
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $32,049 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 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 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 default47th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted46th

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 Beverly) 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 214 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,781 is reasonable (approximately the 47th 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.