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PeerBasis
Compensation Comparability Determination

Greensboro Community Childcare Cent

Executive Director / CEO

EIN 030345637
VT · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michelle Laflam, Executive Director / CEO ($61,303) against every comparable organization that fit the selection criteria — 334 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

334 organizations qualified on sector, size, and geography 334 within the band form the benchmarked peer set.

Distribution of comparable compensation

$249 total compensation of comparable organizations → $369,023 $61,303
$17,12210th
$37,37925th
$51,532Median
$63,85575th
$80,49090th
$61,303This org · 70th
p10$17,122
p25$37,379
p50$51,532
p75$63,855
p90$80,490
$61,303

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
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $63,625 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $2,960 2023
The Discovery Place MO$418,314 Executive Di $72,477 $76,267 2023
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $53,897 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $42,265 2024
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $90,710 2023
Faith Hope & Love School CA$414,917 Director $45,000 $36,531 2025
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $48,095 2023
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $36,651 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $23,809 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $27,987 2024
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $79,899 2024
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $56,332 2024
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $28,669 2024
Capacidad MA$412,875 Executive Director $71,640 $60,523 2025
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $77,308 2024
Willa Road Childrens Center DE$425,561 Director $59,350 $57,736 2023
A Child's Delight Too Inc MN$412,253 Executive Di $36,900 $36,225 2023
Butte Valley Montessori CA$410,323 Controller $66,387 $53,894 2025
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $59,757 2023
Apple Valley School WY$428,183 Executive Di $58,417 $60,365 2024
Faith Academy Inc NC$409,942 Ceo / President $62,400 $62,220 2024
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $42,655 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $92,769 2023
World Harvest Ministries Inc IN$429,431 President $15,880 $16,638 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VT 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 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 default70th
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted69th

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 (Michelle Laflam) 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 334 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,303 is reasonable (approximately the 70th 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.