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

Children Of Promise Childcare

Executive Director / CEO

EIN 454082518
IN · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of C Goffin, Executive Director / CEO ($12,453) against every comparable organization that fit the selection criteria — 212 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: C Goffin — reported title “Exec Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

212 organizations qualified on sector, size, and geography 212 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $132,235 $12,453
$14,46610th
$29,15025th
$39,805Median
$51,27075th
$61,55590th
$12,453This org · 9th
p10$14,466
p25$29,150
p50$39,805
p75$51,270
p90$61,555
$12,453

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 IN 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
Agape Educational Center Inc CA$236,971 Cfo $65,860 $52,380 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $51,607 2025
Lynn Oaks School Inc LA$238,918 Principal $7,223 $7,137 2025
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $36,556 2025
Faith Services RI$241,105 Director $30,967 $27,350 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $47,720 2024
Philomath Montessori School OR$233,069 Executive Director $70,098 $58,413 2025
Intown Playgroup Inc DC$233,068 Director Of The Playgroup $38,333 $30,983 2024
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $39,320 2024
Fullerton Community Nursery School CA$243,626 Director $36,365 $28,923 2024
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $2,726 2023
Plymouth Nursery School IA$230,926 Director $35,910 $36,215 2024
Miss Ellies Education Center Inc PA$244,518 President $60,000 $55,111 2024
Crayon Corner Learning Center Inc IA$230,274 Director $44,009 $43,240 2025
La Escuelita NC$230,144 Founding Director $11,500 $10,944 2024
Childrens House Preschool Inc CO$245,629 Executive Director $80,335 $69,122 2025
Hopmeadow Nursery School Inc CT$246,117 Director $45,490 $38,272 2025
Silver Spring Nursery School Inc MD$228,188 Executive Director Till 630 $34,802 $30,853 2023
Little Shepherds Day Care KY$246,887 Director $40,996 $40,568 2024
Elizabeth Seton Montessori School PA$227,851 President $75,932 $69,745 2024
One Step Ministries VA$247,383 President $24,930 $22,826 2023
Wee Love Preschool CO$247,410 Executive Di $83,516 $71,859 2025
California Kindergarten Association CA$247,867 President $8,200 $6,714 2023
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $39,010 2024
Community Partnership For Children NM$226,587 Executive Director $86,999 $88,731 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted9th

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 (C Goffin) 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 212 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,453 is reasonable (approximately the 9th 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.