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PeerBasis
Compensation Comparability Determination

Seawells Creative Daycare Inc

Executive Director / CEO

EIN 841664131
NC · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa Seawell, Executive Director / CEO ($23,250) against every comparable organization that fit the selection criteria — 287 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Teresa Seawell — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

287 organizations qualified on sector, size, and geography 287 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $359,473 $23,250
$12,02810th
$28,19225th
$45,404Median
$58,38275th
$72,02590th
$23,250This org · 21st
p10$12,028
p25$28,192
p50$45,404
p75$58,382
p90$72,025
$23,250

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 NC 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
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $19,503 2023
Care House Learning Center ID$332,317 Director $22,998 $22,405 2025
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $63,503 2025
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $28,787 2024
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $25,610 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $53,523 2024
Sampit Community Organization SC$337,172 Executive Director $47,383 $47,841 2023
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $61,067 2024
Porter Group Inc AL$327,956 President $3,000 $3,047 2024
Cane Child Development Center RI$327,937 Director $57,637 $51,953 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $62,538 2025
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $61,411 2024
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $72,143 2023
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $39,472 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $79,680 2025
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $51,465 2024
Shirayuri Youchien CA$325,515 President $38,400 $31,170 2024
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $38,193 2023
The Children's Center MT$341,242 Executive Di $21,646 $22,582 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $27,382 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $71,947 2025
Learning Tree Development Center MS$322,909 Director $26,400 $28,456 2023
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $44,064 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $43,351 2023
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $40,636 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2023 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 NC 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted20th

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 (Teresa Seawell) 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 287 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $23,250 is reasonable (approximately the 21st 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.