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

Teach & Learn Childcare Inc

Executive Director / CEO

EIN 461408946
OH · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Anthony Malone, Executive Director / CEO ($24,050) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$189 total compensation of comparable organizations → $158,319 $24,050
$8,27010th
$17,99725th
$34,360Median
$47,93875th
$59,67690th
$24,050This org · 31st
p10$8,270
p25$17,997
p50$34,360
p75$47,938
p90$59,676
$24,050

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 OH 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
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $46,441 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,008 2024
Church Street Community Ltd NY$203,463 Director $33,850 $28,051 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $34,306 2023
Crestline Child Care Inc OH$201,072 Director $42,798 $41,570 2024
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $66,255 2023
Community Childhood Learning Place ME$200,452 President $200 $189 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $36,034 2025
Cooperation Station MN$199,204 Director $43,468 $40,552 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $43,439 2023
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $49,084 2023
Horizons Unlimited Inc ME$207,295 President $11,400 $10,778 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,410 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,856 2023
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $52,533 2024
Center City Academy Inc KS$197,304 Development Director $65,000 $64,398 2024
Successful Children Learning Center Ii MD$210,269 President $33,203 $29,308 2023
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,800 2023
Greenacres Child Care Center TX$210,721 President $34,563 $31,706 2024
Keeps Inc NY$210,746 Executive Director $84,150 $69,734 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $70,339 2024
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,575 2024
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $58,980 2023
First United Methodist Church SC$211,830 Director $37,019 $36,463 2023
Stacyville Kids Care Inc IA$212,849 Director $47,690 $47,887 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default31st
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted29th

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 (Anthony Malone) 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 147 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,050 is reasonable (approximately the 31st 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.