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PeerBasis
Compensation Comparability Determination

Sunshine And Rainbows Early

Executive Director / CEO

EIN 611717600
TX · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maret Aebi, Executive Director / CEO ($35,770) 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 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Maret Aebi — 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

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

Distribution of comparable compensation

$355 total compensation of comparable organizations → $153,969 $35,770
$21,92510th
$44,52025th
$53,125Median
$58,62375th
$71,66990th
$35,770This org · 18th
p10$21,925
p25$44,520
p50$53,125
p75$58,623
p90$71,669
$35,770

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 TX 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
East End Preschool TX$330,142 Director $44,520 $44,520 2025
Rockport Christian Service Inc TX$346,774 Director $54,365 $57,452 2023
Meadows Place Preschool TX$351,827 Executive Director $54,000 $57,066 2023
Childrens Genesis Inc TX$316,975 President $40,014 $41,073 2024
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $53,125 2025
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $46,382 2023
Stepping Stones Learning Center TX$379,604 Employee $43,499 $44,650 2024
Ark Adventure Preschool Inc TX$384,336 Director $59,915 $59,915 2025
Cornerstone Academy TX$388,382 Academy Director $150,000 $153,969 2024
Gingerbread House Academy Inc TX$418,719 Director $48,768 $51,537 2023
Gabriels Little Angels Preschool TX$429,871 Director $64,900 $66,617 2024
Sherman Montessori Pre-school Inc TX$432,000 Staff Member $58,623 $58,623 2025
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,971 2024
Grapevine Christian School TX$474,619 Preschool Director $56,698 $58,198 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $355 2023
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $79,246 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $35,227 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Maret Aebi) 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) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,770 is reasonable (approximately the 18th 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.