Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Childrens Christian Learning Center Inc

Executive Director / CEO

EIN 364317207
IL · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elaine Depaz, Executive Director / CEO ($40,141) against every comparable organization that fit the selection criteria — 287 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

287 organizations qualified on sector, size, and geography 287 within the band form the benchmarked peer set.

Distribution of comparable compensation

$255 total compensation of comparable organizations → $377,809 $40,141
$12,64210th
$30,41825th
$49,655Median
$61,85875th
$77,67790th
$40,141This org · 36th
p10$12,642
p25$30,418
p50$49,655
p75$61,858
p90$77,677
$40,141

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 IL 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 Children's Center MT$341,242 Executive Di $21,646 $23,734 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $28,779 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $75,617 2025
Little Disciples Early Learning TX$338,909 Director $86,978 $83,744 2025
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $41,485 2023
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $46,311 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $45,562 2023
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $75,823 2023
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $64,543 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $65,728 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $50,281 2023
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $42,708 2023
Pace After School Program PA$345,680 Director $42,981 $42,347 2024
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $30,256 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $60,561 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $20,498 2023
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $51,316 2025
Seawells Creative Daycare Inc NC$332,756 President $23,250 $24,436 2023
Care House Learning Center ID$332,317 Director $22,998 $23,548 2025
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $66,743 2025
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $32,996 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $67,547 2023
Mba Foundation MS$352,245 President $25,759 $29,182 2023
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $26,916 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $56,253 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default36th
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted36th

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 (Elaine Depaz) 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 287 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,141 is reasonable (approximately the 36th 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.