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PeerBasis
Compensation Comparability Determination

Potter-dix Early Learning Facility

Executive Director / CEO

EIN 921974539
NE · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ashlyn Runge, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Ashlyn Runge — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$662 total compensation of comparable organizations → $89,186 $30,000
$5,35110th
$11,99225th
$23,934Median
$37,20275th
$44,12390th
$30,000This org · 55th
p10$5,351
p25$11,992
p50$23,934
p75$37,202
p90$44,123
$30,000

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 NE 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
Dover Educational & Community Center Inc DE$125,155 Office Manager And Head Teacher $9,320 $8,485 2023
Children's Discovery Academy Inc MI$115,910 Director & S $15,857 $15,217 2023
Fueling Embers Youth Ministry MO$128,445 President $35,120 $33,592 2024
Through Our Eyes PA$106,579 President $30,000 $27,017 2024
Blessed Beginnings Inc CA$105,252 President $825 $662 2023
Human Resource Center Inc CO$140,668 Executive Director $49,828 $42,036 2025
Trinity Empowerment Consortium Inc FL$140,800 Executive Director $41,707 $35,383 2024
Community Express Inc TX$98,897 President $40,000 $37,202 2023
The Depot Program ME$97,537 Directorpresident $18,900 $16,651 2025
Belknap Child Development Center MI$146,708 Treasurer $55,994 $52,194 2024
Nursery Rhyme Inc LA$148,508 President $59,440 $59,108 2024
Joyful Noise Inc WV$93,723 Executive Director $35,877 $34,176 2025
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $23,934 2023
Adams Clubhouse - Quality Care For Special Needs AR$90,822 Executive Director $5,486 $5,569 2024
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $7,600 2025
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $19,813 2024
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,412 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,105 2025
Downtown Childcare Center NM$160,314 Director $40,080 $38,930 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $11,992 2025
Linked Together Inc NH$165,914 Executive Director $106,954 $89,186 2024
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $22,475 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $41,220 2025
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $7,635 2023
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,471 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE cost of living and 2023 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 NE 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 default55th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

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 (Ashlyn Runge) 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 29 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 55th 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.