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PeerBasis
Compensation Comparability Determination

Children Country & Lives Ccl

Executive Director / CEO

EIN 371605224
CA · NTEE P33
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Alma Moreno, Executive Director / CEO ($15,600) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Alma Moreno — reported title “member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$739 total compensation of comparable organizations → $159,732 $15,600
$38,59610th
$57,29425th
$77,645Median
$110,98575th
$120,62390th
$15,600This org · 7th
p10$38,596
p25$57,294
p50$77,645
p75$110,985
p90$120,623
$15,600

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Wisdomworks CA$490,269 Ceo $63,840 $63,840 2025
Saving All Children CA$444,706 Executive Dir. $47,400 $48,654 2024
Gan Israel Preschool CA$531,752 President Director $123,500 $130,512 2023
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $40,580 2023
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $35,315 2024
Paul Vision Ministries CA$547,288 Secretary $6,900 $7,292 2023
Santa Cruz Toddler Care Center CA$550,684 Co-exec Dir $79,883 $81,997 2024
Faith Hope & Love School CA$414,917 Director $45,000 $45,000 2025
Butte Valley Montessori CA$410,323 Controller $66,387 $66,387 2025
Infant Development Center CA$559,517 Executive Dir. $116,700 $116,700 2025
Venice Parents Daycare And Preschool CA$565,978 Director $73,473 $77,645 2023
Morning Star Education Center CA$397,907 President $720 $739 2024
Come And See Preschool & After School CA$385,895 President $99,000 $99,000 2025
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $61,192 2024
God's Hands Academy CA$378,715 President $110,651 $113,579 2024
1st Place 2 Start CA$594,453 President Executive Director $92,451 $94,897 2024
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $109,377 2024
Barrio Station CA$358,745 Executive Di $97,920 $100,511 2024
Calvary Childcare Center CA$358,065 Executive Director $68,188 $72,060 2023
Neighborhood Childcare Center CA$628,302 Executive Direc $58,686 $60,239 2024
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $80,302 2025
Shirayuri Youchien CA$325,515 President $38,400 $39,416 2024
Indian Valley Kids Only Club CA$644,916 Director $111,803 $118,151 2023
Placerville Pre-schoolers Inc CA$653,494 Director $57,294 $57,294 2025
The Little School-tiburon CA$657,960 Director $157,981 $157,981 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Alma Moreno) 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 29 similarly situated organizations (Same NTEE sector (P33) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,600 is reasonable (approximately the 7th 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.