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PeerBasis
Compensation Comparability Determination

Crestline Child Care Inc

Executive Director / CEO

EIN 201935648
OH · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Garrett, Executive Director / CEO ($42,798) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cynthia Garrett — 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

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$195 total compensation of comparable organizations → $162,995 $42,798
$8,25710th
$18,12225th
$34,843Median
$48,87075th
$61,05790th
$42,798This org · 64th
p10$8,257
p25$18,122
p50$34,843
p75$48,870
p90$61,057
$42,798

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 OH 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
Community Childhood Learning Place ME$200,452 President $200 $195 2023
Country Living Learning Center CO$202,409 Center Director $37,894 $35,319 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,333 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $47,813 2023
Cooperation Station MN$199,204 Director $43,468 $41,750 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $24,760 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $44,722 2023
Church Street Community Ltd NY$203,463 Director $33,850 $28,879 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $58,535 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $66,300 2024
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $68,212 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $37,098 2025
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $14,208 2023
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $50,533 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,858 2024
Horizons Unlimited Inc ME$207,295 President $11,400 $11,096 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,569 2024
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $54,086 2024
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $26,447 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $30,174 2023
Greenacres Child Care Center TX$210,721 President $34,563 $32,643 2024
Keeps Inc NY$210,746 Executive Director $84,150 $71,793 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $72,417 2024
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $60,722 2023
First United Methodist Church SC$211,830 Director $37,019 $37,540 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default64th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted62nd

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 (Cynthia Garrett) 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 144 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,798 is reasonable (approximately the 64th 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.