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PeerBasis
Compensation Comparability Determination

Northwest Child Development Centers

Executive Director / CEO

EIN 560994730
NC · NTEE P33Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of April Broadway, Executive Director / CEO ($92,661) against every comparable organization that fit the selection criteria — 363 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

363 organizations qualified on sector, size, and geography 363 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $359,473 $92,661
$21,19010th
$40,58525th
$52,034Median
$66,05475th
$83,76490th
$92,661This org · 95th
p10$21,190
p25$40,585
p50$52,034
p75$66,054
p90$83,764
$92,661

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 NC 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
Children Country & Lives Ccl CA$482,987 Member $15,600 $12,337 2025
Johnson County Learning Center Inc IN$484,508 Executive Di $52,000 $51,549 2024
Binghampton Community Christian Life Center TN$485,688 Day Care Director $39,452 $38,983 2024
Central Child Care Of Wv WV$486,079 Director $44,174 $44,962 2024
Kids Corral Inc IA$477,688 Daycare Director $55,068 $56,680 2024
Longview Child Development Center TX$477,362 Executive Di $56,387 $53,022 2024
Lake Bowen Child Development Center SC$489,660 Director $41,345 $40,547 2024
Twin Bridge Playschool Inc NY$476,436 President $25,750 $21,873 2024
Wisdomworks CA$490,269 Ceo $63,840 $50,485 2025
El Kinder Blingual Academy Inc TX$475,678 Ass Director $47,970 $45,108 2024
Children's Academy For Education TN$490,869 Ceo $9,843 $9,726 2024
Woods Hole Day Care Cooperative Inc MA$475,050 Registrar $33,352 $27,447 2025
Cedar County Coordinated Child Care IA$493,998 Director $65,403 $65,583 2025
Bright Eyes Quality Child Care Inc FL$494,858 President, Ceo $96,900 $88,099 2023
Saugerties Early Childhood Learning NY$494,960 President $15,860 $13,472 2024
Trinity Child Development Center TX$495,386 Executive Director $59,500 $57,602 2023
Corridor Christian Early Learning Center IA$495,397 Executive Dir. $57,000 $60,402 2023
Fairmount Christian Child Care VA$470,308 Child Care Director $63,670 $59,497 2023
Community Childrens Center CT$497,579 Executive Director $20,713 $17,786 2025
Amerikids Christian Center MO$467,435 Assistant Director $69,750 $67,657 2025
Jars Of Clay Childrens Center Inc KS$467,005 Program Director $48,000 $48,747 2024
Kiddie Korner Child Development PA$464,569 Executive Director $67,654 $63,421 2024
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $53,218 2024
Rockford Day Nursery IL$464,385 Executive Director (Thru May 2023) $61,685 $58,691 2023
Cameron Road Daycare Inc WI$463,965 President $51,734 $50,790 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default95th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted94th

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 Broadway) 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 363 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,661 is reasonable (approximately the 95th 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.