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PeerBasis
Compensation Comparability Determination

Childrens Garden Preschool

Executive Director / CEO

EIN 205140942
GA · NTEE P33
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sally Hansen, Executive Director / CEO ($64,000) against every comparable organization that fit the selection criteria — 167 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sally Hansen — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

167 organizations qualified on sector, size, and geography 167 within the band form the benchmarked peer set.

Distribution of comparable compensation

$210 total compensation of comparable organizations → $176,239 $64,000
$9,82410th
$21,46225th
$38,834Median
$54,12875th
$67,08690th
$64,000This org · 88th
p10$9,824
p25$21,462
p50$38,834
p75$54,128
p90$67,086
$64,000

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 GA 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
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $37,687 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $59,474 2023
Fci Too Childcare Center OH$219,697 Executive Di $37,762 $40,830 2024
The Greenwich Nursery School NJ$220,061 Director $37,262 $33,963 2024
Stacyville Kids Care Inc IA$212,849 Director $47,690 $53,307 2024
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $25,818 2024
First United Methodist Church SC$211,830 Director $37,019 $40,590 2023
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $65,656 2023
Kiddiworld Inc NY$224,241 Vice President $21,500 $20,419 2023
Care And Share Day Homes Inc GA$210,774 Director $76,282 $78,300 2024
Keeps Inc NY$210,746 Executive Director $84,150 $77,626 2024
Greenacres Child Care Center TX$210,721 President $34,563 $35,295 2024
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $13,636 2024
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $38,834 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $32,625 2023
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $11,411 2023
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $55,629 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $32,599 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $45,378 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $35,879 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $51,549 2023
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $58,480 2024
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $6,022 2024
Horizons Unlimited Inc ME$207,295 President $11,400 $11,997 2023
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $54,639 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default88th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted99th

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 (Sally Hansen) 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 167 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,000 is reasonable (approximately the 88th 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.