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PeerBasis
Compensation Comparability Determination

Creating Milestones Child Care Mini

Executive Director / CEO

EIN 813323186
IN · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of India M Petty, Executive Director / CEO ($3,150) against every comparable organization that fit the selection criteria — 204 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: India M Petty — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

204 organizations qualified on sector, size, and geography 204 within the band form the benchmarked peer set.

Distribution of comparable compensation

$196 total compensation of comparable organizations → $163,705 $3,150
$10,73610th
$25,81625th
$40,818Median
$54,39975th
$66,95090th
$3,150This org · 2nd
p10$10,736
p25$25,816
p50$40,818
p75$54,399
p90$66,950
$3,150

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 IN 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
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $50,513 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $10,308 2024
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,479 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $37,290 2024
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $52,710 2025
Generations Child Care Inc PA$246,150 President $19,300 $18,251 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,610 2025
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $18,051 2023
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $5,748 2022
Community For Woodstock VT$247,832 Director $9,442 $9,278 2023
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $12,615 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $45,801 2023
Laughter N Learning Center CA$240,060 Executive Director $13,500 $11,054 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $65,499 2023
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $56,419 2023
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $32,890 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,411 2024
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $24,609 2023
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $38,794 2024
Hope Early Learning Center Corporation ND$236,614 President $33,162 $35,529 2023
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $69,719 2024
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $48,725 2023
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $47,405 2024
Our Children's House Inc NC$234,801 Executive Director $48,397 $48,821 2023
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $52,672 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted2nd

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 (India M Petty) 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 204 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,150 is reasonable (approximately the 2nd 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.