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PeerBasis
Compensation Comparability Determination

Child Light Inc

Executive Director / CEO

EIN 141683418
NY · NTEE B21Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Julianna Arms, Executive Director / CEO ($94,968) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

Benchmarked executive: Julianna Arms — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,630 total compensation of comparable organizations → $158,880 $94,968
$20,28110th
$43,58125th
$54,981Median
$95,87575th
$112,51290th
$94,968This org · 74th
p10$20,281
p25$43,581
p50$54,981
p75$95,875
p90$112,512
$94,968

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 NY 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
The Childrens School NY$428,921 Trustee $26,500 $26,500 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $54,000 2024
Kids Place A Place For Kids To Be NY$401,138 Executive Di $42,534 $43,790 2023
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $61,572 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $43,372 2025
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $23,322 2025
Little Peaks Inc NY$504,418 Former Exec Dir $3,630 $3,630 2024
Queensview Nursery School & Kindergarten NY$510,360 Educational Director $102,813 $102,813 2024
Creative Beginning Child Care Center NY$351,556 Executive Director $56,288 $54,837 2025
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $48,233 2025
Rush Nursery School Inc NY$529,159 Director $8,332 $8,117 2025
Peace Unlimited Corporation NY$322,834 President/director $53,404 $54,981 2023
River Park Nursery School NY$555,890 Executive Director $104,968 $104,968 2024
Bridge Community Playschool Inc NY$559,750 Co-director $95,800 $93,331 2025
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $158,880 2024
My First School NY$293,033 Director $60,000 $61,772 2023
Ella Bakercharles Romain Child NY$604,502 Board Member $101,023 $98,419 2025
Utopia Children's Center Inc NY$640,973 Director $81,656 $81,656 2024
William Woodward Jr Nursery NY$646,541 Treasurer $138,594 $142,688 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default74th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted74th

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 (Julianna Arms) 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 19 similarly situated organizations (Same NTEE sector (B21) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,968 is reasonable (approximately the 74th 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.