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PeerBasis
Compensation Comparability Determination

Pateros Treehouse Early Education

Executive Director / CEO

EIN 843322075
WA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carlene Anders, Executive Director / CEO ($27,000) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$224 total compensation of comparable organizations → $107,142 $27,000
$9,18610th
$16,36625th
$38,750Median
$55,54475th
$67,94190th
$27,000This org · 33rd
p10$9,186
p25$16,366
p50$38,750
p75$55,544
p90$67,941
$27,000

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 WA 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
Platte County Day Care Center WY$169,116 Executive Director $43,753 $49,518 2025
Linked Together Inc NH$165,914 Executive Director $106,954 $107,142 2024
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $9,172 2023
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,767 2023
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $5,383 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $14,406 2025
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $17,499 2024
Downtown Childcare Center NM$160,314 Director $40,080 $46,768 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $50,582 2025
Knowledge Is Power Foundation CA$159,673 President $39,000 $36,535 2024
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $23,802 2024
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $39,370 2023
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $9,130 2025
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $14,666 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $50,493 2023
Sugar & Spice Child Care Center MI$183,796 President $50,000 $55,990 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $28,753 2023
Nursery Rhyme Inc LA$148,508 President $59,440 $71,008 2024
Belknap Child Development Center MI$146,708 Treasurer $55,994 $62,702 2024
Lily Missions Center MI$189,295 President $24,615 $28,378 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $30,390 2024
Trinity Empowerment Consortium Inc FL$140,800 Executive Director $41,707 $42,506 2024
Human Resource Center Inc CO$140,668 Executive Director $49,828 $50,499 2025
Child Christ Playhouse Ministries IN$194,908 President $9,901 $11,328 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $16,325 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default33rd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted31st

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 (Carlene Anders) 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 98 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,000 is reasonable (approximately the 33rd 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.