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PeerBasis
Compensation Comparability Determination

Baton Rouge Early Childhood Education

Executive Director / CEO

EIN 834432560
LA · NTEE S80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patricia Smith, Executive Director / CEO ($21,333) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Patricia Smith — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$731 total compensation of comparable organizations → $149,868 $21,333
$8,80910th
$24,86925th
$52,210Median
$75,44875th
$97,98390th
$21,333This org · 22nd
p10$8,809
p25$24,869
p50$52,210
p75$75,448
p90$97,983
$21,333

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 LA 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
Annie's List Training And Engagement Fund TX$328,787 Deputy Director $120,500 $112,700 2023
Helping Florence Flourish SC$327,942 Executive Dir $103,540 $100,994 2023
The Wednesday Club Of St Louis MO$327,754 Executive Director $52,271 $51,763 2023
Florida District Of Kiwanis FL$326,209 Secretary/executive Direct $76,350 $65,137 2024
Punxsutawney Groundhog Club Inc PA$337,519 Executive Di $36,635 $34,158 2023
Marshall County Retired Senior AL$338,219 Former Exec $49,164 $48,235 2024
New York Credit Union Foundation NY$321,776 President / Ceo $4,771 $3,915 2024
Share Pregnancy & Infant Loss Support MO$346,445 Executive Director $75,187 $72,320 2024
Professional Firefighters Of Lake County Local 3990 FL$313,013 President $16,817 $14,347 2024
Gentlemens League TN$310,707 Executive Director $9,305 $9,145 2023
Bisbee Coalition For The Homeless Inc AZ$352,441 Executive Director $34,323 $30,863 2023
Sporting Clays For Charity Inc NJ$310,030 Treasurer $875 $731 2023
Neighbors Plus MI$309,345 Exec Dir $51,008 $49,226 2023
Cape Charles Va Main Street Inc VA$353,828 Executive Director $54,705 $47,969 2024
Send Musicians To Prison TN$306,358 President $68,100 $66,928 2023
Kumu Kahua Theatre Inc HI$305,302 Managing Dir $73,780 $59,989 2024
Mining The Truth TX$304,304 President $90,000 $81,759 2024
Birmingham Bloomfield MI$297,753 Executive Di $101,606 $95,242 2024
Families First Of Monroe County Inc WI$296,528 Executive Director $54,765 $53,476 2023
Hillsboro Economic Development Corp ND$295,915 Business Manager $8,093 $8,304 2023
Spectrum Of Findlay Inc OH$294,496 Executive Di $13,750 $13,616 2023
Volunteer Center Of The Lehigh Valley PA$294,103 Ceo $78,409 $71,010 2024
Most Worshipful Prince Hall Grand Lodge Of Tn TN$292,452 Grand Master $12,000 $11,455 2024
The Lutheran Service Society Of New York NY$285,829 Executive Director $71,926 $60,768 2023
Mcleod Alliance MN$285,813 Director $66,511 $59,684 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA 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 LA 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 default22nd
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted16th

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 (Patricia Smith) 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 77 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,333 is reasonable (approximately the 22nd 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.