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PeerBasis
Compensation Comparability Determination

Garden Gate Child Development

Executive Director / CEO

EIN 043470389
MA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leigh Ann Yuen, Executive Director / CEO ($70,210) against every comparable organization that fit the selection criteria — 351 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leigh Ann Yuen — reported title “PRESIDENT & CO-DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

351 organizations qualified on sector, size, and geography 351 within the band form the benchmarked peer set.

Distribution of comparable compensation

$287 total compensation of comparable organizations → $425,544 $70,210
$21,05510th
$45,43525th
$59,841Median
$75,12775th
$94,31790th
$70,210This org · 68th
p10$21,055
p25$45,435
p50$59,841
p75$75,127
p90$94,317
$70,210

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 MA 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
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $37,989 2023
Readiness Center Inc MI$432,212 Executive Director $64,000 $73,512 2024
Aspire Inc NJ$436,487 Director $173,725 $172,608 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $48,732 2025
Early Childhood Center Inc MD$430,955 Vice President $2,256 $2,287 2025
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $72,173 2025
Small Steps Inc TN$429,647 Executive Dir. $84,145 $98,427 2024
World Harvest Ministries Inc IN$429,431 President $15,880 $19,186 2023
Apple Valley School WY$428,183 Executive Di $58,417 $69,611 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $32,895 2025
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $82,587 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $80,999 2024
Willa Road Childrens Center DE$425,561 Director $59,350 $66,580 2023
Bright Beginnings Childrens Center MA$442,551 President $50,300 $50,300 2024
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $89,148 2024
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $33,061 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $42,906 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $27,457 2024
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $42,264 2024
Winn Area Activity Center MI$444,617 President $250 $287 2024
Saving All Children CA$444,706 Executive Dir. $47,400 $45,548 2024
Sunnyside Daycare IL$445,477 President $85,100 $93,102 2024
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $62,152 2023
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $30,430 2023
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $73,370 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default68th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted67th

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 (Leigh Ann Yuen) 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 351 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,210 is reasonable (approximately the 68th 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.