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PeerBasis
Compensation Comparability Determination

Sonshine Patch Inc

Executive Director / CEO

EIN 742405338
CO · NTEE B21Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Daisy Chell, Executive Director / CEO ($56,729) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Daisy Chell — 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

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$361 total compensation of comparable organizations → $180,107 $56,729
$25,07010th
$41,24925th
$56,553Median
$75,30175th
$101,82490th
$56,729This org · 50th
p10$25,070
p25$41,249
p50$56,553
p75$75,301
p90$101,824
$56,729

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 CO 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
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $47,253 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $36,357 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $50,528 2023
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $2,003 2024
Spark Preschool OH$444,348 Administrator $115,324 $127,384 2024
A Childs Garden Inc OH$443,070 President $51,655 $57,057 2024
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $43,774 2023
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $46,511 2025
Abc Angels Preschool CA$442,362 President $8,400 $7,564 2024
Beaver Brook Children's School Inc VT$442,253 President $64,100 $69,272 2023
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $27,966 2024
Montessori Community School Inc GA$461,783 Ceo $12,000 $12,583 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $23,774 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $50,888 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $42,813 2024
Pleasant Grove Academy SC$463,791 Director $23,187 $25,227 2024
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $27,290 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $103,921 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $40,390 2023
Elmhurst Montessori Preschool Inc IL$437,054 Chair Of The Board & Teach $72,523 $76,552 2023
Pumpkin Patch Pre-k Inc AR$436,658 President & Director $82,199 $93,874 2025
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $73,695 2023
Kingdom Preparatory Academy Inc AZ$436,410 President $56,658 $58,505 2023
River Mist Inc CO$435,946 Executive Director $87,524 $87,524 2024
Eastminster Preschool Inc PA$434,734 Executive Director $53,856 $56,010 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default50th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted50th

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 (Daisy Chell) 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 318 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,729 is reasonable (approximately the 50th 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.