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PeerBasis
Compensation Comparability Determination

Honeybear Daycare Center Inc

Executive Director / CEO

EIN 841429890
MT · NTEE P33Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Katie Clark, Executive Director / CEO ($103,277) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 99th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Katie Clark — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$246 total compensation of comparable organizations → $364,138 $103,277
$11,66910th
$28,91025th
$43,664Median
$58,80575th
$71,41090th
$103,277This org · 99th
p10$11,669
p25$28,910
p50$43,664
p75$58,805
p90$71,410
$103,277

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 MT 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
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $28,285 2023
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $69,670 2024
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $54,860 2024
All Belong To Christ Daycare & NE$307,350 Daycare Dire $57,558 $58,950 2024
Pee Wee Angels Christian Learning Center AL$307,630 Executive Director $65,400 $67,279 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $47,858 2024
St Mary Coptic Community Center PA$308,572 President $13,500 $12,820 2024
Fall Creek School Age Program NY$308,675 Program Director $38,073 $32,760 2024
Dc Family Child Care Association DC$309,152 President $60,000 $51,618 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $25,870 2024
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $57,807 2023
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,697 2023
Westonka School Age Kids Core Inc MN$310,685 Director $49,820 $46,877 2024
Ls&s Preschool TX$310,898 President $54,724 $50,783 2025
Little Ones Academy CA$298,948 President $23,286 $19,147 2024
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $14,793 2024
Youth Organizations United To Rise DC$311,988 Executive Director Not Indepe $49,247 $42,367 2023
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $40,689 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $62,953 2024
Roots And Wings Kids Inc NY$313,070 Director $78,000 $67,117 2024
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $31,181 2025
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $164,392 2025
Sargent Childcare Association CO$314,695 Director $52,440 $47,882 2024
Hyde County Child Development SD$314,742 President $701 $737 2024
The Phyllis Wheatley Rise To Read Campaign Inc FL$315,451 Chairwoman & Ceo $38,730 $34,646 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default99th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted99th
All sources (D + E + F), adjusted98th

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 (Katie Clark) 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 274 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $103,277 is reasonable (approximately the 99th 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.