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PeerBasis
Compensation Comparability Determination

Country Living Learning Center

Executive Director / CEO

EIN 384007798
CO · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nancy Gonzalez, Executive Director / CEO ($37,894) against every comparable organization that fit the selection criteria — 146 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Gonzalez — reported title “CENTER DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

146 organizations qualified on sector, size, and geography 146 within the band form the benchmarked peer set.

Distribution of comparable compensation

$209 total compensation of comparable organizations → $174,876 $37,894
$9,04410th
$19,68725th
$37,674Median
$52,74175th
$65,40490th
$37,894This org · 50th
p10$9,044
p25$19,687
p50$37,674
p75$52,741
p90$65,404
$37,894

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 CO 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
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $12,160 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $51,298 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $26,565 2023
Church Street Community Ltd NY$203,463 Director $33,850 $30,984 2024
Crestline Child Care Inc OH$201,072 Director $42,798 $45,917 2024
Community Childhood Learning Place ME$200,452 President $200 $209 2023
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $73,184 2023
Cooperation Station MN$199,204 Director $43,468 $44,793 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $47,981 2023
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $62,802 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $39,802 2025
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $54,217 2023
Horizons Unlimited Inc ME$207,295 President $11,400 $11,905 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,975 2024
Center City Academy Inc KS$197,304 Development Director $65,000 $71,132 2024
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $58,027 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $15,243 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $10,577 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $32,373 2023
Greenacres Child Care Center TX$210,721 President $34,563 $35,022 2024
Keeps Inc NY$210,746 Executive Director $84,150 $77,026 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $77,694 2024
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $65,148 2023
First United Methodist Church SC$211,830 Director $37,019 $40,276 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $28,375 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default50th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted49th

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 (Nancy Gonzalez) 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 146 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,894 is reasonable (approximately the 50th 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.