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PeerBasis
Compensation Comparability Determination

Actively Building Child Care Inc

Executive Director / CEO

EIN 860681719
AZ · NTEE P20Z
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Darci L Arce, Executive Director / CEO ($43,934) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Darci L Arce — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,000 total compensation of comparable organizations → $176,460 $43,934
$15,53710th
$19,53125th
$54,360Median
$86,71075th
$121,92490th
$43,934This org · 40th
p10$15,537
p25$19,531
p50$54,360
p75$86,710
p90$121,924
$43,934

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 AZ 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
Nagi Foundation Inc AZ$443,084 Executive Dir. $111,000 $114,279 2023
Rightpath Health Screenings AZ$412,228 President/ceo $99,840 $102,789 2023
Steady Strides Riding Center AZ$484,938 Executive Director $13,000 $13,000 2024
Warriors Code Inc AZ$388,577 Foundation Mgr. $20,933 $21,551 2023
Rancho Milagro Foundation AZ$378,646 Executive Dir. $15,873 $16,342 2023
American Service Animal Society AZ$510,709 President $15,000 $15,000 2024
Page Regional Domestic Violence Service AZ$357,347 President $176,460 $176,460 2024
Owl & Panther AZ$350,522 Managing Director $61,230 $63,039 2023
Gila Valley Samaritan Home AZ$337,344 Ciancimino $19,940 $20,529 2023
Asian Corporate & Entrepreneur AZ$321,788 President $123,376 $127,020 2023
Honoring Americas Veterans AZ$310,272 Executive Dir. $72,500 $70,631 2025
Heart & Seoul Gospel Ministry AZ$308,899 President $52,800 $54,360 2023
Hope Response Inc AZ$303,416 President $18,000 $18,532 2023
Eagledancer Youth & Family Services AZ$579,863 Executive Director $43,637 $44,926 2023
Arise Community Solutions Inc AZ$638,290 Ceo/presiden $65,000 $65,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default40th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted40th

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 (Darci L Arce) 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 15 similarly situated organizations (Same NTEE sector (P20) + AZ + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,934 is reasonable (approximately the 40th 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.