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PeerBasis
Compensation Comparability Determination

Platte County Day Care Center

Executive Director / CEO

EIN 830235250
WY · NTEE P33Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Rhonda Evans, Executive Director / CEO ($43,753) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,561 total compensation of comparable organizations → $94,667 $43,753
$10,68610th
$18,99225th
$35,888Median
$49,40075th
$60,01190th
$43,753This org · 64th
p10$10,686
p25$18,992
p50$35,888
p75$49,400
p90$60,011
$43,753

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 WY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Pateros Treehouse Early EducationWA $167,603$23,856 990
Linked Together IncNH $165,914$94,667 990
First Gethsemane Center For Family Development IncKY $172,706$28,053 990
Dree's Plahouse Christian Academy IncIN $172,755$1,561 990
Yolandas World Of Learning Center IncLA $173,066$15,440 990
Little Blossom Learning CenterSD $174,767$15,462 990
Friendship Christian Learning Center IncOH $176,823$34,787 990
Missoula Parent Co-op IncMT $160,661$12,728 990
Downtown Childcare CenterNM $160,314$41,322 990
Jonesboro Day Care Center IncNC $159,900$44,692 990
Knowledge Is Power FoundationCA $159,673$32,282 990
Sterrs Day Care Center IncAL $159,181$53,088 990
Penns Grove-carneys Point Sacc IncNJ $157,778$8,067 990
Rise Up 4 Christ IncGA $182,460$12,958 990
Son-shine Corner IncMN $183,452$44,615 990
Sugar & Spice Child Care CenterMI $183,796$49,471 990
Epcecf Day Care Center IncNY $151,111$25,405 990
Lily Missions CenterMI $189,295$25,074 990
Nursery Rhyme IncLA $148,508$62,740 990
Belknap Child Development CenterMI $146,708$55,401 990
Little Tikes Daycare IncSD $192,554$26,851 990
Child Christ Playhouse MinistriesIN $194,908$31,262 990
Toledo Independent Childcare CenterOH $195,395$14,425 990
Center City Academy IncKS $197,304$67,313 990
Trinity Empowerment Consortium IncFL $140,800$37,558 990

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 WY 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 default64th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted62nd

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 (Rhonda Evans) 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 100 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,753 is reasonable (approximately the 64th 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). 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.