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PeerBasis
Compensation Comparability Determination

Rhemas Child Care Center Inc

Executive Director / CEO

EIN 825266082
MI · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shenita Lloyd, Executive Director / CEO ($66,800) against every comparable organization that fit the selection criteria — 350 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

350 organizations qualified on sector, size, and geography 350 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $359,855 $66,800
$20,59510th
$39,65625th
$51,003Median
$64,52575th
$80,38790th
$66,800This org · 78th
p10$20,595
p25$39,656
p50$51,003
p75$64,525
p90$80,387
$66,800

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
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $48,880 2023
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $40,766 2024
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $25,733 2023
W C Christian Child SC$452,529 Assistant $45,238 $47,598 2022
Sunnyside Daycare IL$445,477 President $85,100 $78,730 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $70,883 2025
Saving All Children CA$444,706 Executive Dir. $47,400 $38,517 2024
Winn Area Activity Center MI$444,617 President $250 $243 2024
St Paul Outreach Inc IL$456,021 Center Director $60,298 $55,785 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $36,282 2024
Kids Are Kids Learning Center Inc MS$457,510 President $19,500 $21,041 2023
Bright Beginnings Childrens Center MA$442,551 President $50,300 $42,535 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $68,495 2024
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $69,839 2024
Community Child Care Center Of NY$459,282 Executive Director $67,745 $57,606 2024
Enchanted Days Learning Center MS$459,592 Board Member $73,916 $79,758 2023
London Bridge Child Care Center Inc RI$459,901 Executive Director $93,440 $84,315 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $27,817 2025
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,276 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $41,209 2025
Blackhawk Learning Connection IL$463,727 Executive Director $56,484 $53,800 2023
Cameron Road Daycare Inc WI$463,965 President $51,734 $50,844 2024
Aspire Inc NJ$436,487 Director $173,725 $145,963 2024
Rockford Day Nursery IL$464,385 Executive Director (Thru May 2023) $61,685 $58,754 2023
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $53,275 2024

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 default78th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted77th

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 (Shenita Lloyd) 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 350 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,800 is reasonable (approximately the 78th 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.