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PeerBasis
Compensation Comparability Determination

Community Childrens Center

Executive Director / CEO

EIN 060865803
CT · NTEE P330
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Dahn, Executive Director / CEO ($20,713) against every comparable organization that fit the selection criteria — 367 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: Lisa Dahn — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

367 organizations qualified on sector, size, and geography 367 within the band form the benchmarked peer set.

Distribution of comparable compensation

$172 total compensation of comparable organizations → $418,637 $20,713
$26,27410th
$47,66225th
$61,219Median
$77,87775th
$101,00590th
$20,713This org · 8th
p10$26,274
p25$47,662
p50$61,219
p75$77,877
p90$101,005
$20,713

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 CT 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
Corridor Christian Early Learning Center IA$495,397 Executive Dir. $57,000 $70,343 2023
Trinity Child Development Center TX$495,386 Executive Director $59,500 $67,083 2023
Saugerties Early Childhood Learning NY$494,960 President $15,860 $15,690 2024
Bright Eyes Quality Child Care Inc FL$494,858 President, Ceo $96,900 $102,600 2023
Cedar County Coordinated Child Care IA$493,998 Director $65,403 $76,377 2025
First Congregational Preschool Inc CT$503,076 Executive Director $78,090 $78,090 2025
Kid Station At Heritage IA$503,388 Executive Di $71,555 $85,772 2024
Children's Academy For Education TN$490,869 Ceo $9,843 $11,326 2024
Wisdomworks CA$490,269 Ceo $63,840 $58,794 2025
Lake Bowen Child Development Center SC$489,660 Director $41,345 $47,220 2024
Mansfield Training School Dist 1199 CT$506,036 Director $68,654 $68,654 2025
Alpha Day Care Center ( A New Jersey Non Profit Corporation) NJ$506,720 Director $99,100 $96,865 2024
Little Thinkers Inc IN$507,040 Executive Dir. $59,122 $68,255 2024
Carol Matheys Center For Children & MN$507,941 Executive Director $84,466 $91,371 2024
Paradise Place CO$508,038 Secretary $60,000 $62,985 2024
Raindrop Early Learning Center IL$508,778 Pres/exec Dir $55,520 $61,520 2023
Central Child Care Of Wv WV$486,079 Director $44,174 $52,362 2024
Binghampton Community Christian Life Center TN$485,688 Day Care Director $39,452 $45,399 2024
Smartie Pants Academy Center Houston TX$509,537 Director $89,950 $101,414 2023
Reeds Refuge Center Inc DE$509,699 President $7,500 $8,039 2024
Johnson County Learning Center Inc IN$484,508 Executive Di $52,000 $60,034 2024
Magic Depot Child Care Center Inc IA$511,701 Day Care Dir $42,305 $50,710 2024
Tiny Twisters Child Care Center NH$511,936 Director $46,054 $45,354 2025
Northwest Child Development Centers NC$483,059 Ceo $92,661 $107,912 2023
Children Country & Lives Ccl CA$482,987 Member $15,600 $14,367 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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)8th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted7th

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 (Lisa Dahn) 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 367 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,713 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.