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PeerBasis
Compensation Comparability Determination

Kidz R Us Too

Executive Director / CEO

EIN 820703064
IA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Holly J Bright, Executive Director / CEO ($50,700) against every comparable organization that fit the selection criteria — 288 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Holly J Bright — reported title “SECRETARYDIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

288 organizations qualified on sector, size, and geography 288 within the band form the benchmarked peer set.

Distribution of comparable compensation

$316 total compensation of comparable organizations → $137,037 $50,700
$15,06310th
$30,69025th
$41,695Median
$54,05775th
$68,56890th
$50,700This org · 66th
p10$15,063
p25$30,690
p50$41,695
p75$54,057
p90$68,568
$50,700

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 IA 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 And Rainbows Early TX$336,330 Director $35,770 $31,836 2025
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $41,896 2024
Miss Ruby's Kids SC$332,288 Executive Director $72,397 $67,201 2025
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $75,238 2024
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $39,806 2025
St Thomas Day School Inc GA$331,192 Director $35,271 $31,555 2025
East End Preschool TX$330,142 Director $44,520 $39,624 2025
Dayspring Childrens Center OH$329,522 President $84,600 $79,726 2025
Gazelle Creative Learning School CA$329,372 President $102,550 $80,874 2024
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $61,071 2024
School Of The Beartooths MT$328,664 Executive Director $52,082 $52,788 2023
Creative Play Children's Learning FL$341,063 Director $49,252 $43,505 2023
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $32,225 2023
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $57,222 2024
Community Farm School Inc MA$327,842 Clerk $24,576 $20,170 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $36,798 2025
Cisco Center Foundation Inc MD$344,268 Ex Officio A $31,500 $26,896 2024
Fallston Country Pre-kindergar MD$344,539 Teacher $46,295 $38,510 2025
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $65,060 2025
Kaleidoscope School WA$346,306 President/treasury $63,064 $50,237 2025
Rockport Christian Service Inc TX$346,774 Director $54,365 $51,134 2023
Peace Unlimited Corporation NY$322,834 President/director $53,404 $45,375 2023
Growing Tree Inc TN$347,057 Director $46,760 $44,890 2024
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $59,624 2024
The Children's Farm Inc MN$320,352 President $13,200 $11,605 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default66th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted66th

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 (Holly J Bright) 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 288 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,700 is reasonable (approximately the 66th 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.