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PeerBasis
Compensation Comparability Determination

Usa Early Child Care Center Inc

Executive Director / CEO

EIN 731666204
MI · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Ruth, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Julie Ruth — 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

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $359,855 $50,000
$13,87310th
$30,90925th
$47,974Median
$60,75575th
$74,67790th
$50,000This org · 54th
p10$13,873
p25$30,909
p50$47,974
p75$60,755
p90$74,677
$50,000

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 MI 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
Mums - The Kitty Hupman Weekday School NC$360,729 Director (Non-voting Member Of Board) $41,223 $40,083 2024
Willow Blossom Learning Center Inc MA$360,434 Center Director $70,820 $58,344 2025
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $51,539 2024
Threshold Montessori School TN$363,613 Executive Director $85,800 $84,870 2024
Tanque Verde Extended Care Program AZ$358,851 Ed $76,451 $67,407 2025
Barrio Station CA$358,745 Executive Di $97,920 $79,569 2024
Sandite Child Development Center Inc OK$363,871 Director $59,486 $61,640 2024
Pooh's Corner Inc NY$358,188 Director $83,538 $73,135 2023
Calvary Childcare Center CA$358,065 Executive Director $68,188 $57,045 2023
Jazzyz Little Treasurez Childcare And Learning Ctr SC$364,491 President $78,000 $76,575 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $46,521 2025
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $59,509 2023
Sandys Day Care Inc AR$356,507 President $46,808 $50,975 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $56,882 2024
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $86,588 2024
Lindale Child Care Program VA$368,650 Executive Director $67,532 $61,361 2024
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $55,733 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $48,859 2023
Children's Castle Inc SD$369,953 President $21,240 $22,711 2023
Mba Foundation MS$352,245 President $25,759 $27,795 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $64,337 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $31,428 2023
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $48,877 2025
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $72,866 2025
Destiny Kidz Center WA$373,878 President $26,000 $22,552 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default54th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted53rd

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 (Julie Ruth) 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 308 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 54th 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.