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PeerBasis
Compensation Comparability Determination

Circle Time Child Development Center Inc

Executive Director / CEO

EIN 364695952
CA · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tanisha Brame, Executive Director / CEO ($12,291) against every comparable organization that fit the selection criteria — 26 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

26 organizations qualified on sector, size, and geography 26 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,993 total compensation of comparable organizations → $145,697 $12,291
$15,79010th
$36,75325th
$60,800Median
$76,99275th
$116,28090th
$12,291This org · 8th
p10$15,790
p25$36,753
p50$60,800
p75$76,992
p90$116,280
$12,291

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 CA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Redwood Parents Nursery SchoolCA $306,383$36,752 990
Susan Phillips Day SchoolCA $308,750$132,951 990
Morning Glory EnterprisesCA $321,433$73,435 990
Altadena Nursery School IncCA $326,868$45,322 990
Gazelle Creative Learning SchoolCA $329,372$99,608 990
Great And Small IncCA $254,066$17,500 990
Hilltop Nursery School Of Costa MesaCA $253,479$36,754 990
California Kindergarten AssociationCA $247,867$84,180 990
Fullerton Community Nursery SchoolCA $243,626$35,322 990
Berkeley Hills Parents AssociationCA $340,360$75,217 990
A Childs Heart IncCA $241,531$58,279 990
Agape Educational Center IncCA $236,971$63,970 990
The Way Enterprises IncCA $354,246$43,529 990
International Education AndCA $225,492$25,668 990
Live Oak PreschoolCA $358,451$71,600 990
Glenridge Nursery SchoolCA $361,159$145,042 990
Chico Oaks PreschoolCA $368,209$6,993 990
Broadway Childrens School OfCA $374,497$60,375 990
Empathy In Nature Project IncCA $376,076$145,697 990
The Playplace ElcCA $376,758$12,141 990
Silverspot Nursery SchoolCA $205,277$79,177 990
Valley Parent PreschoolCA $381,198$61,224 990
Francis Kiddie Kollege Preschool IncCA $199,112$41,017 990
Santa Ynez Valley Outreach CenterCA $391,350$14,080 990
Discovery MontessoriCA $413,675$67,110 990

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 CA 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 default8th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted8th

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 (Tanisha Brame) 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 26 similarly situated organizations (Same NTEE sector (B21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,291 is reasonable (approximately the 8th 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). 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.