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PeerBasis
Compensation Comparability Determination

Happy Kids Daycare & Preschool Inc

Executive Director / CEO

EIN 881656095
KS · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Afton Brown, Executive Director / CEO ($60,470) against every comparable organization that fit the selection criteria — 282 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

282 organizations qualified on sector, size, and geography 282 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $353,965 $60,470
$12,06810th
$28,42225th
$45,965Median
$57,93175th
$71,91190th
$60,470This org · 80th
p10$12,068
p25$28,422
p50$45,965
p75$57,931
p90$71,911
$60,470

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 KS 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
Calvary Childrens School Inc VA$338,038 Director $70,724 $61,580 2025
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $71,038 2023
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $38,868 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $78,459 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $47,108 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $37,608 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $28,346 2024
The Children's Center MT$341,242 Executive Di $21,646 $22,236 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $26,962 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $70,844 2025
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $43,388 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $42,687 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $19,204 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $22,894 2023
Care House Learning Center ID$332,317 Director $22,998 $22,062 2025
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $40,013 2023
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $62,530 2025
Pace After School Program PA$345,680 Director $42,981 $39,675 2024
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $25,217 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $56,739 2023
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $52,703 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $60,132 2024
Porter Group Inc AL$327,956 President $3,000 $3,000 2024
Cane Child Development Center RI$327,937 Director $57,637 $51,157 2024
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $48,077 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default80th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted79th

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 (Afton Brown) 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 282 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,470 is reasonable (approximately the 80th 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.