Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Sunshine Corner Day Care Center

Executive Director / CEO

EIN 830252885
WY · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Brush, Executive Director / CEO ($49,746) against every comparable organization that fit the selection criteria — 203 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jennifer Brush — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

203 organizations qualified on sector, size, and geography 203 within the band form the benchmarked peer set.

Distribution of comparable compensation

$193 total compensation of comparable organizations → $161,220 $49,746
$10,20810th
$24,93125th
$39,904Median
$53,33475th
$65,77390th
$49,746This org · 68th
p10$10,208
p25$24,931
p50$39,904
p75$53,334
p90$65,773
$49,746

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,102 2024
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,426 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $10,151 2024
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $51,910 2025
Trader Home Daycare IL$245,737 Exc Director $40,000 $36,724 2024
Generations Child Care Inc PA$246,150 President $19,300 $17,974 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,403 2025
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $5,660 2022
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $17,777 2023
Community For Woodstock VT$247,832 Director $9,442 $9,137 2023
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $12,423 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $45,106 2023
Laughter N Learning Center CA$240,060 Executive Director $13,500 $10,886 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $64,505 2023
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $32,391 2023
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $55,562 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,192 2024
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $24,236 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $34,990 2023
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $38,205 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $68,660 2024
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $47,985 2023
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $46,685 2024
Our Children's House Inc NC$234,801 Executive Director $48,397 $48,080 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $5,723 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 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 default68th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted67th

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 Brush) 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 203 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,746 is reasonable (approximately the 68th 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.