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

Clay County Daycare Center Inc

Executive Director / CEO

EIN 640504833
MS · NTEE P33Z
FY ending 2024-03-31
June 9, 2026

This analysis benchmarks the total compensation of Creacy Fulton, Executive Director / CEO ($27,496) against every comparable organization that fit the selection criteria — 285 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

285 organizations qualified on sector, size, and geography 285 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $343,346 $27,496
$11,38410th
$27,18025th
$43,856Median
$55,85875th
$68,83190th
$27,496This org · 25th
p10$11,384
p25$27,180
p50$43,856
p75$55,858
p90$68,831
$27,496

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 MS 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
Sampit Community Organization SC$337,172 Executive Director $47,383 $45,695 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $18,628 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $22,207 2023
Calvary Childrens School Inc VA$338,038 Director $70,724 $59,732 2025
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $58,656 2024
Care House Learning Center ID$332,317 Director $22,998 $21,400 2025
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $68,907 2023
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $37,701 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $76,105 2025
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $60,654 2025
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $36,480 2023
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $24,461 2024
The Children's Center MT$341,242 Executive Di $21,646 $21,569 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $26,153 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $51,122 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $68,718 2025
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $58,328 2024
Porter Group Inc AL$327,956 President $3,000 $2,910 2024
Cane Child Development Center RI$327,937 Director $57,637 $49,622 2024
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $42,087 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $41,406 2023
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $49,155 2024
Shirayuri Youchien CA$325,515 President $38,400 $29,772 2024
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $38,812 2023
Pace After School Program PA$345,680 Director $42,981 $38,485 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Creacy Fulton) 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 285 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,496 is reasonable (approximately the 25th 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.