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PeerBasis
Compensation Comparability Determination

Millbrook Early Childhood Education

Executive Director / CEO

EIN 383770734
NY · NTEE P33
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Anne Garcia, Executive Director / CEO ($72,519) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 82nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Anne Garcia — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,500 total compensation of comparable organizations → $86,005 $72,519
$18,70610th
$30,68025th
$57,283Median
$71,32675th
$80,29590th
$72,519This org · 82nd
p10$18,706
p25$30,680
p50$57,283
p75$71,326
p90$80,295
$72,519

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 NY 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
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $57,087 2024
Caroline Asp Inc NY$407,102 Director $69,304 $69,304 2024
Pooh's Corner Inc NY$358,188 Director $83,538 $86,005 2023
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $36,959 2023
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $57,479 2025
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $80,550 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $83,357 2025
Community Child Care Center Of NY$459,282 Executive Director $67,745 $67,745 2024
Roots And Wings Kids Inc NY$313,070 Director $78,000 $78,000 2024
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,500 2024
Fall Creek School Age Program NY$308,675 Program Director $38,073 $38,073 2024
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $30,065 2024
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $67,180 2023
Twin Bridge Playschool Inc NY$476,436 President $25,750 $25,750 2024
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $18,809 2023
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $32,525 2024
Saugerties Early Childhood Learning NY$494,960 President $15,860 $15,860 2024
The Rivertown Preschool Program Inc NY$524,772 President $72,000 $72,000 2024
Children's Learning Center At Hunter NY$529,456 Acting Director, Clc $19,189 $18,694 2025
Champlain Childrens' Learning NY$541,146 Executive Di $46,675 $48,054 2023
Small Tales Day Care Center Inc NY$558,684 President $65,000 $65,000 2024
Calling All Kids Too Inc NY$573,060 Executive Director $72,000 $72,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default82nd
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted77th

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 (Anne Garcia) 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 22 similarly situated organizations (Same NTEE sector (P33) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,519 is reasonable (approximately the 82nd 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.