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PeerBasis
Compensation Comparability Determination

Kids Place A Place For Kids To Be

Executive Director / CEO

EIN 582628872
NY · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamela Seegler, Executive Director / CEO ($42,534) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pamela Seegler — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,526 total compensation of comparable organizations → $154,322 $42,534
$16,74510th
$42,12825th
$53,264Median
$90,65375th
$100,70090th
$42,534This org · 29th
p10$16,745
p25$42,128
p50$53,264
p75$90,653
p90$100,700
$42,534

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 NY 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
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $59,806 2024
The Childrens School NY$428,921 Trustee $26,500 $25,740 2024
Child Light Inc NY$432,866 Executive Director $94,968 $92,243 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $42,128 2025
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $22,653 2025
Creative Beginning Child Care Center NY$351,556 Executive Director $56,288 $53,264 2025
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $52,451 2024
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $46,849 2025
Peace Unlimited Corporation NY$322,834 President/director $53,404 $53,404 2023
Little Peaks Inc NY$504,418 Former Exec Dir $3,630 $3,526 2024
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $154,322 2024
My First School NY$293,033 Director $60,000 $60,000 2023
Queensview Nursery School & Kindergarten NY$510,360 Educational Director $102,813 $99,863 2024
Circle School NY$283,012 Executive Director $51,829 $51,829 2023
Rush Nursery School Inc NY$529,159 Director $8,332 $7,884 2025
River Park Nursery School NY$555,890 Executive Director $104,968 $101,956 2024
Bridge Community Playschool Inc NY$559,750 Co-director $95,800 $90,653 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default29th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
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 (Pamela Seegler) 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 17 similarly situated organizations (Same NTEE sector (B21) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,534 is reasonable (approximately the 29th 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.