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PeerBasis
Compensation Comparability Determination

Tanque Verde Extended Care Program

Executive Director / CEO

EIN 860682371
AZ · NTEE P33B
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Marie Benson, Executive Director / CEO ($76,451) against every comparable organization that fit the selection criteria — 304 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marie Benson — reported title “ED”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

304 organizations qualified on sector, size, and geography 304 within the band form the benchmarked peer set.

Distribution of comparable compensation

$276 total compensation of comparable organizations → $408,141 $76,451
$15,30410th
$34,54025th
$54,298Median
$67,99775th
$85,15790th
$76,451This org · 85th
p10$15,304
p25$34,540
p50$54,298
p75$67,997
p90$85,157
$76,451

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
Barrio Station CA$358,745 Executive Di $97,920 $90,246 2024
Pooh's Corner Inc NY$358,188 Director $83,538 $82,948 2023
Calvary Childcare Center CA$358,065 Executive Director $68,188 $64,700 2023
Willow Blossom Learning Center Inc MA$360,434 Center Director $70,820 $66,173 2025
Mums - The Kitty Hupman Weekday School NC$360,729 Director (Non-voting Member Of Board) $41,223 $45,462 2024
Sandys Day Care Inc AR$356,507 President $46,808 $57,815 2023
Usa Early Child Care Center Inc MI$361,251 Director $50,000 $56,709 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $64,516 2024
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $58,454 2024
Threshold Montessori School TN$363,613 Executive Director $85,800 $96,258 2024
Sandite Child Development Center Inc OK$363,871 Director $59,486 $69,911 2024
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $63,211 2023
Jazzyz Little Treasurez Childcare And Learning Ctr SC$364,491 President $78,000 $86,851 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $52,763 2025
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $67,494 2023
Mba Foundation MS$352,245 President $25,759 $31,525 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $72,970 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $35,645 2023
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $98,206 2024
Lindale Child Care Program VA$368,650 Executive Director $67,532 $69,594 2024
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $55,436 2025
Kids Club Kids SD$369,860 Executive Director $45,695 $55,415 2023
Children's Castle Inc SD$369,953 President $21,240 $25,758 2023
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $65,423 2023
Pace After School Program PA$345,680 Director $42,981 $45,747 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 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 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 default85th
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted86th
All sources (D + E + F), adjusted84th

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 (Marie Benson) 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 304 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,451 is reasonable (approximately the 85th 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.