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PeerBasis
Compensation Comparability Determination

Making Memories Playschool Inc

Executive Director / CEO

EIN 854384069
IN · NTEE P33
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Jaime Moran, Executive Director / CEO ($56,665) against every comparable organization that fit the selection criteria — 378 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

378 organizations qualified on sector, size, and geography 378 within the band form the benchmarked peer set.

Distribution of comparable compensation

$153 total compensation of comparable organizations → $339,107 $56,665
$39,00010th
$53,00325th
$68,753Median
$86,98675th
$113,48990th
$56,665This org · 31st
p10$39,000
p25$53,003
p50$68,753
p75$86,986
p90$113,489
$56,665

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 IN 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
Suny Cortland Child Care Center Inc NY$1,017,529 Executive Director (Part Year) $33,896 $29,813 2024
San Angelo Early Childhood Center TX$1,016,442 Executive Director $59,113 $57,556 2024
Rock Rapids Kids Club Inc IA$1,018,279 Executive Dir. $55,952 $59,631 2024
Day Nursery Association PA$1,018,779 Executive Director $80,423 $80,369 2023
Keystone Learning Academy Inc KY$1,021,023 Executive Di $67,901 $73,104 2023
🔒 373 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted29th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 378-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.