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PeerBasis
Compensation Comparability Determination

Magic Mountain Childrens Center Inc

Executive Director / CEO

EIN 030314223
VT · NTEE P33Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Crystal Bennett, Executive Director / CEO ($78,051) against every comparable organization that fit the selection criteria — 289 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

289 organizations qualified on sector, size, and geography 289 within the band form the benchmarked peer set.

Distribution of comparable compensation

$264 total compensation of comparable organizations → $389,975 $78,051
$13,16710th
$31,56525th
$50,981Median
$63,83575th
$80,81790th
$78,051This org · 88th
p10$13,167
p25$31,565
p50$50,981
p75$63,835
p90$80,817
$78,051

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 VT 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
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $29,705 2024
The Children's Center MT$341,242 Executive Di $21,646 $24,498 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $41,433 2023
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $47,802 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $47,029 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $86,441 2025
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $44,084 2023
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $42,821 2023
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $78,265 2023
Pace After School Program PA$345,680 Director $42,981 $43,711 2024
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $66,622 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $67,844 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $51,900 2023
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $62,511 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $31,231 2024
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $52,968 2025
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $21,158 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $25,223 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $34,059 2023
Care House Learning Center ID$332,317 Director $22,998 $24,306 2025
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $69,722 2023
Mba Foundation MS$352,245 President $25,759 $30,122 2023
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $68,891 2025
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $60,398 2023
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $27,783 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 VT 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 default88th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted88th

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 (Crystal Bennett) 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 289 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,051 is reasonable (approximately the 88th 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.