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PeerBasis
Compensation Comparability Determination

St Thomas Day School Inc

Executive Director / CEO

EIN 582344507
GA · NTEE B21Z
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Kym Futch, Executive Director / CEO ($35,271) against every comparable organization that fit the selection criteria — 282 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kym Futch — 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

282 organizations qualified on sector, size, and geography 282 within the band form the benchmarked peer set.

Distribution of comparable compensation

$353 total compensation of comparable organizations → $153,177 $35,271
$16,06410th
$34,04525th
$46,421Median
$60,38575th
$76,46290th
$35,271This org · 26th
p10$16,064
p25$34,045
p50$46,421
p75$60,385
p90$76,462
$35,271

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 GA 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
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $84,100 2024
East End Preschool TX$330,142 Director $44,520 $44,291 2025
Miss Ruby's Kids SC$332,288 Executive Director $72,397 $75,116 2025
Dayspring Childrens Center OH$329,522 President $84,600 $89,116 2025
Gazelle Creative Learning School CA$329,372 President $102,550 $90,399 2024
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $46,831 2024
School Of The Beartooths MT$328,664 Executive Director $52,082 $59,005 2023
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $36,020 2023
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $63,961 2024
Community Farm School Inc MA$327,842 Clerk $24,576 $22,545 2024
Kidz R Us Too IA$334,845 Secretarydirector $50,700 $56,671 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $41,132 2025
Sunshine And Rainbows Early TX$336,330 Director $35,770 $35,586 2025
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $72,722 2025
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $44,494 2025
Peace Unlimited Corporation NY$322,834 President/director $53,404 $50,719 2023
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $68,264 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $66,646 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $48,628 2023
The Children's Farm Inc MN$320,352 President $13,200 $12,972 2025
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $35,452 2024
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $37,844 2024
Cisco Center Foundation Inc MD$344,268 Ex Officio A $31,500 $30,063 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $46,627 2023
Fallston Country Pre-kindergar MD$344,539 Teacher $46,295 $43,045 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA cost of living and 2025 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 GA 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted26th

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 (Kym Futch) 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 282 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,271 is reasonable (approximately the 26th 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.