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

Cane Child Development Center

Executive Director / CEO

EIN 050370157
RI · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Boone, Executive Director / CEO ($57,637) against every comparable organization that fit the selection criteria — 282 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 66th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christina Boone — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

282 organizations qualified on sector, size, and geography 282 within the band form the benchmarked peer set.

Distribution of comparable compensation

$269 total compensation of comparable organizations → $398,800 $57,637
$13,04110th
$31,13025th
$49,547Median
$64,57575th
$79,69190th
$57,637This org · 66th
p10$13,041
p25$31,130
p50$49,547
p75$64,575
p90$79,691
$57,637

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 RI 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
Porter Group Inc AL$327,956 President $3,000 $3,380 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $67,748 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $59,378 2024
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $28,412 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $57,095 2024
Shirayuri Youchien CA$325,515 President $38,400 $34,580 2024
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $70,450 2025
Care House Learning Center ID$332,317 Director $22,998 $24,856 2025
Seawells Creative Daycare Inc NC$332,756 President $23,250 $25,794 2023
Learning Tree Development Center MS$322,909 Director $26,400 $31,570 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $21,637 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $31,937 2024
Sampit Community Organization SC$337,172 Executive Director $47,383 $53,075 2023
Nauvoo Discovery Inc IL$318,007 Trustee $50,000 $52,778 2023
Calvary Childrens School Inc VA$338,038 Director $70,724 $69,380 2025
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $68,130 2024
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $80,036 2023
Lolo Preschool And Childcare MT$317,330 Executive Dir. $50,200 $56,433 2024
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $43,791 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $88,397 2025
Lakota Child Care Center ND$316,700 Director $42,756 $48,933 2024
Douglas Braxton Inc FL$316,688 Executive Director $47,334 $46,374 2024
Smiles Childcare CA$315,687 Ceo $14,000 $12,980 2023
The Phyllis Wheatley Rise To Read Campaign Inc FL$315,451 Chairwoman & Ceo $38,730 $37,944 2024
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $42,372 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default66th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted65th

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 (Christina Boone) 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 282 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,637 is reasonable (approximately the 66th 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.