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PeerBasis
Compensation Comparability Determination

Heppner Day Care Inc

Executive Director / CEO

EIN 930939895
OR · NTEE P330
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Britt, Executive Director / CEO ($69,800) against every comparable organization that fit the selection criteria — 267 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Britt — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

267 organizations qualified on sector, size, and geography 267 within the band form the benchmarked peer set.

Distribution of comparable compensation

$222 total compensation of comparable organizations → $411,779 $69,800
$12,61510th
$31,72725th
$47,929Median
$64,75975th
$78,93990th
$69,800This org · 82nd
p10$12,615
p25$31,727
p50$47,929
p75$64,759
p90$78,939
$69,800

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 OR 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
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,961 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $89,019 2024
Immanuel Lutheran Church Child Care ND$286,062 Center Director $35,258 $42,895 2023
It Takes A Village Inc NJ$288,918 Trustee $38,189 $37,801 2023
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $39,725 2024
East Grand Community Services MO$289,731 Executive Di $31,498 $36,985 2023
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $18,302 2023
Second Home Learning Center VA$293,321 Executive Director $52,192 $54,265 2024
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $34,177 2024
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,809 2023
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $34,175 2024
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $43,855 2023
Kids World Of New Orleans LA$280,109 Vice President $32,463 $38,492 2024
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $31,648 2024
Little Leaf Learning Center Inc NE$294,673 President $41,383 $47,929 2024
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $10,103 2024
First United Methodist Child Care IA$279,143 Director $39,520 $46,596 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $185,900 2025
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $35,261 2025
Church Women United-child Care Cent TX$276,693 President $4,800 $5,170 2024
Wright Stuff Community Foundation CO$276,441 Prime Time D $22,909 $24,354 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $71,190 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $46,013 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $16,729 2024
Falls Village Daycare Center Inc CT$275,766 Executive Director $54,210 $56,349 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default82nd
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted84th
All sources (D + E + F), adjusted81st

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 (Jessica Britt) 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 267 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,800 is reasonable (approximately the 82nd 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.