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PeerBasis
Compensation Comparability Determination

Mia Bella Child Discovery Center Inc

Executive Director / CEO

EIN 843487691
FL · NTEE B21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Morgan Kinkton, Executive Director / CEO ($27,346) against every comparable organization that fit the selection criteria — 303 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

303 organizations qualified on sector, size, and geography 303 within the band form the benchmarked peer set.

Distribution of comparable compensation

$368 total compensation of comparable organizations → $159,722 $27,346
$18,31110th
$37,10925th
$50,550Median
$65,59575th
$83,39690th
$27,346This org · 17th
p10$18,311
p25$37,109
p50$50,550
p75$65,595
p90$83,396
$27,346

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 FL 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
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $35,447 2023
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $54,645 2023
Glenridge Nursery School CA$361,159 Program Dir $149,326 $137,258 2024
Mckeen Street Learning Center ME$359,407 President/director $78,321 $83,483 2024
Haytown Road Nursery School NJ$358,488 School Director $47,016 $46,005 2023
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $67,758 2025
Asbury Preschool NC$363,456 Director $18,400 $19,717 2025
Spring Hill Center NH$357,304 Program Director $49,527 $48,680 2024
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,338 2025
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $55,111 2025
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $65,535 2023
Childrens Center Inc CT$365,688 President, Director $61,669 $61,550 2024
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $59,664 2024
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $73,070 2023
Early Foundations Inc PA$354,551 President $15,261 $16,679 2023
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $72,141 2024
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $22,098 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $41,192 2025
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $108,089 2024
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $22,433 2025
4corners Community Nursery Inc MD$367,697 Executive Director $39,980 $39,788 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,618 2024
Jens Infants And Toddlers Inc LA$352,583 President $35,630 $41,763 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $119,411 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $41,719 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default17th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Morgan Kinkton) 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 303 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,346 is reasonable (approximately the 17th 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.