Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Nunakins

Executive Director / CEO

EIN 934360547
AK · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tracey Schaeffer, Executive Director / CEO ($10,350) against every comparable organization that fit the selection criteria — 234 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Tracey Schaeffer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

234 organizations qualified on sector, size, and geography 234 within the band form the benchmarked peer set.

Distribution of comparable compensation

$216 total compensation of comparable organizations → $180,573 $10,350
$12,37210th
$29,59125th
$46,476Median
$59,82775th
$73,84890th
$10,350This org · 8th
p10$12,372
p25$29,591
p50$46,476
p75$59,827
p90$73,848
$10,350

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 AK 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
Elma Early Childhood Center Inc IA$268,528 Executive Director $51,986 $59,538 2024
Kids Club Child Care Center Inc MT$269,457 Director $36,528 $42,402 2023
Lander County Kids Club NV$269,701 Daycare Director $31,451 $33,949 2023
The Learning Ladder Child Care Ministry Inc IN$269,827 President/director $64,500 $71,146 2024
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $32,823 2023
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $12,732 2024
Funny Farm Early Learning Center Inc OR$272,466 President $90,025 $87,445 2024
Blue Ridge Developmental Day NC$272,789 Chair Person $34,160 $36,919 2024
Debs Daycare Nfp IL$264,793 Owner $48,000 $49,359 2024
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $55,201 2023
Falls Village Daycare Center Inc CT$275,766 Executive Director $54,210 $54,735 2023
Wright Stuff Community Foundation CO$276,441 Prime Time D $22,909 $23,656 2023
Church Women United-child Care Cent TX$276,693 President $4,800 $5,022 2024
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $42,021 2024
Loving Arms Child Development Inc GA$258,748 Director $57,847 $60,838 2024
First United Methodist Child Care IA$279,143 Director $39,520 $45,261 2024
Buen Pastor Ministries MI$258,395 Exec Directo $47,322 $51,090 2024
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $65,472 2024
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $30,742 2024
Kids World Of New Orleans LA$280,109 Vice President $32,463 $37,389 2024
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $33,196 2024
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $58,099 2024
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $52,289 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $76,903 2024
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $42,791 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AK 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 AK 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 default8th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted8th

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 (Tracey Schaeffer) 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 234 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,350 is reasonable (approximately the 8th 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.