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PeerBasis
Compensation Comparability Determination

Markham Children's Care Association Inc

Executive Director / CEO

EIN 931063521
OR · NTEE P33Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kari Brauer, Executive Director / CEO ($61,440) against every comparable organization that fit the selection criteria — 203 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

203 organizations qualified on sector, size, and geography 203 within the band form the benchmarked peer set.

Distribution of comparable compensation

$228 total compensation of comparable organizations → $190,819 $61,440
$12,08310th
$29,50725th
$47,230Median
$63,12675th
$77,84890th
$61,440This org · 74th
p10$12,083
p25$29,507
p50$47,230
p75$63,126
p90$77,848
$61,440

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
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $4,055 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $58,879 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,671 2024
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $6,700 2022
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $12,015 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $43,466 2024
Generations Child Care Inc PA$246,150 President $19,300 $21,274 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $15,864 2025
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $14,705 2024
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $21,041 2023
Community For Woodstock VT$247,832 Director $9,442 $10,815 2023
Laughter N Learning Center CA$240,060 Executive Director $13,500 $12,885 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $76,348 2023
Comunidad Child Care Center TX$249,313 Director $46,900 $53,387 2023
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $38,337 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $16,797 2024
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $28,686 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $41,413 2023
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $65,763 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $56,794 2023
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $45,218 2024
Our Children's House Inc NC$234,801 Executive Director $48,397 $56,906 2023
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $81,266 2024
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,773 2023
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $55,256 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 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 default74th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted73rd

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 (Kari Brauer) 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 203 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,440 is reasonable (approximately the 74th 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.