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PeerBasis
Compensation Comparability Determination

Children's Center Of New Paltz Inc

Executive Director / CEO

EIN 141770579
NY · NTEE P33Z
FY ending 2023-08-31
June 10, 2026

This analysis benchmarks the total compensation of Annmarie Callan, Executive Director / CEO ($35,899) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Annmarie Callan — 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

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,457 total compensation of comparable organizations → $83,538 $35,899
$17,41010th
$29,80025th
$60,542Median
$70,31275th
$79,05790th
$35,899This org · 33rd
p10$17,410
p25$29,800
p50$60,542
p75$70,312
p90$79,057
$35,899

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
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $55,830 2025
Pooh's Corner Inc NY$358,188 Director $83,538 $83,538 2023
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $55,449 2024
Millbrook Early Childhood Education NY$387,466 Executive Director $72,519 $70,438 2024
Roots And Wings Kids Inc NY$313,070 Director $78,000 $75,762 2024
Fall Creek School Age Program NY$308,675 Program Director $38,073 $36,981 2024
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $29,202 2024
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $65,253 2023
Caroline Asp Inc NY$407,102 Director $69,304 $67,316 2024
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $18,269 2023
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $31,592 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $78,239 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $80,966 2025
Community Child Care Center Of NY$459,282 Executive Director $67,745 $65,801 2024
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,457 2024
Twin Bridge Playschool Inc NY$476,436 President $25,750 $25,011 2024
Saugerties Early Childhood Learning NY$494,960 President $15,860 $15,405 2024
The Rivertown Preschool Program Inc NY$524,772 President $72,000 $69,934 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default33rd
Total compensation (D + F), as reported (no adjustments)33rd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted28th

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 (Annmarie Callan) 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 10, 2026, comparing compensation against 18 similarly situated organizations (Same NTEE sector (P33) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,899 is reasonable (approximately the 33rd 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 10, 2026.