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PeerBasis
Compensation Comparability Determination

Apple Valley School

Executive Director / CEO

EIN 844310722
WY · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Maureen Fox, Executive Director / CEO ($58,417) against every comparable organization that fit the selection criteria — 345 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Maureen Fox — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

345 organizations qualified on sector, size, and geography 345 within the band form the benchmarked peer set.

Distribution of comparable compensation

$241 total compensation of comparable organizations → $357,111 $58,417
$17,66410th
$37,94225th
$50,132Median
$62,12775th
$78,21190th
$58,417This org · 66th
p10$17,664
p25$37,942
p50$50,132
p75$62,127
p90$78,211
$58,417

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 WY 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
World Harvest Ministries Inc IN$429,431 President $15,880 $16,101 2023
Small Steps Inc TN$429,647 Executive Dir. $84,145 $82,599 2024
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $60,566 2025
Willa Road Childrens Center DE$425,561 Director $59,350 $55,873 2023
Early Childhood Center Inc MD$430,955 Vice President $2,256 $1,919 2025
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $74,812 2024
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $27,744 2024
Readiness Center Inc MI$432,212 Executive Director $64,000 $61,690 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $23,041 2024
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $35,468 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $31,880 2023
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $58,919 2024
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $52,157 2023
Aspire Inc NJ$436,487 Director $173,725 $144,851 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $40,895 2025
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $61,571 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $59,325 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $2,864 2023
The Discovery Place MO$418,314 Executive Di $72,477 $73,805 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $40,901 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $27,605 2025
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $87,782 2023
Faith Hope & Love School CA$414,917 Director $45,000 $35,352 2025
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $69,306 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $67,973 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default66th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted68th
All sources (D + E + F), adjusted65th

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 (Maureen Fox) 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 345 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,417 is reasonable (approximately the 66th 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.