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PeerBasis
Compensation Comparability Determination

Human Resource Center Inc

Executive Director / CEO

EIN 840802858
CO · NTEE P33
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kirstie Kilduff, Executive Director / CEO ($49,828) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$220 total compensation of comparable organizations → $105,718 $49,828
$9,02110th
$16,39925th
$35,806Median
$49,88875th
$68,95690th
$49,828This org · 74th
p10$9,021
p25$16,399
p50$35,806
p75$49,888
p90$68,956
$49,828

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 CO 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
Trinity Empowerment Consortium Inc FL$140,800 Executive Director $41,707 $41,942 2024
Belknap Child Development Center MI$146,708 Treasurer $55,994 $61,869 2024
Nursery Rhyme Inc LA$148,508 President $59,440 $70,065 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $28,370 2023
Fueling Embers Youth Ministry MO$128,445 President $35,120 $39,819 2024
Dover Educational & Community Center Inc DE$125,155 Office Manager And Head Teacher $9,320 $10,057 2023
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $9,009 2025
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $23,485 2024
Potter-dix Early Learning Facility NE$121,947 Executive Director $30,000 $35,561 2023
Knowledge Is Power Foundation CA$159,673 President $39,000 $36,050 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $49,909 2025
Downtown Childcare Center NM$160,314 Director $40,080 $46,146 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $14,214 2025
Children's Discovery Academy Inc MI$115,910 Director & S $15,857 $18,038 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $105,718 2024
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $26,641 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $48,861 2025
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $9,050 2023
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,743 2023
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $5,311 2024
Through Our Eyes PA$106,579 President $30,000 $32,026 2024
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $17,267 2024
Blessed Beginnings Inc CA$105,252 President $825 $785 2023
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $38,848 2023
Community Express Inc TX$98,897 President $40,000 $44,098 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default74th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted72nd

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 (Kirstie Kilduff) 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 54 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,828 is reasonable (approximately the 74th 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.