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PeerBasis
Compensation Comparability Determination

Steampark Inc

Executive Director / CEO

EIN 814927833
NJ · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Leigh Dym, Executive Director / CEO ($58,500) against every comparable organization that fit the selection criteria — 315 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: Jennifer Leigh Dym — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$281 total compensation of comparable organizations → $416,010 $58,500
$18,59610th
$38,29425th
$56,505Median
$70,61475th
$87,97590th
$58,500This org · 54th
p10$18,596
p25$38,294
p50$56,505
p75$70,614
p90$87,975
$58,500

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 NJ 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
Rainbow Child Care Center MS$374,365 Director $855 $1,067 2023
Lifeways Of Wisconsin Inc WI$376,674 Secretary/treasurer $56,413 $62,441 2025
Destiny Kidz Center WA$373,878 President $26,000 $26,072 2023
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $84,237 2025
Sanctuary Life Inc IN$378,115 Secretary $12,000 $14,174 2023
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $58,800 2024
God's Hands Academy CA$378,715 President $110,651 $103,944 2024
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $56,119 2024
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $56,002 2024
Mendota Child Development Center Inc IL$380,705 Director $21,235 $23,382 2023
Children's Castle Inc SD$369,953 President $21,240 $26,255 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $56,483 2023
The Happy Day Express Inc IL$382,261 Admin Director $45,044 $49,598 2023
Lindale Child Care Program VA$368,650 Executive Director $67,532 $70,936 2024
Tender Loving Care Creative Learning MS$383,031 Vice President $44,352 $55,326 2023
Urban Learning And Teaching Center DC$383,216 Executive Di $70,923 $67,707 2024
Morrison Community Day Care Center IL$383,595 Staff Director $38,795 $42,718 2023
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $100,100 2024
Early Steps Learning Foundation MN$384,953 Executive Director $43,660 $48,319 2023
Morning Star Child Care CO$384,967 Director $54,893 $58,953 2023
Norton Area Childcare Association KS$385,600 Director $37,600 $45,496 2023
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $68,795 2023
Come And See Preschool & After School CA$385,895 President $99,000 $90,603 2025
Big Bird Daycare Inc AL$386,395 Director $1,500 $1,815 2023
Olin Day Care Inc IA$364,529 Executive Director $46,344 $53,780 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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)65th
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 (Jennifer Leigh Dym) 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 315 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,500 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.