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PeerBasis
Compensation Comparability Determination

Childrens Center Inc

Executive Director / CEO

EIN 510177157
CT · NTEE B21Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sheryl Desrochers, Executive Director / CEO ($61,669) against every comparable organization that fit the selection criteria — 301 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sheryl Desrochers — reported title “President, 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

301 organizations qualified on sector, size, and geography 301 within the band form the benchmarked peer set.

Distribution of comparable compensation

$369 total compensation of comparable organizations → $160,031 $61,669
$19,10610th
$37,18225th
$50,648Median
$65,97275th
$86,37290th
$61,669This org · 69th
p10$19,106
p25$37,182
p50$50,648
p75$65,972
p90$86,372
$61,669

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 CT 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
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $65,662 2023
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $73,211 2023
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $72,281 2024
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $22,477 2025
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,338 2025
4corners Community Nursery Inc MD$367,697 Executive Director $39,980 $39,865 2024
Asbury Preschool NC$363,456 Director $18,400 $19,755 2025
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,631 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $119,642 2024
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $41,800 2025
Glenridge Nursery School CA$361,159 Program Dir $149,326 $137,523 2024
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $46,299 2025
Fuzzy Bear Ministry Preschool & Day IN$360,690 Office Manag $30,671 $35,516 2023
Mia Bella Child Discovery Center Inc FL$360,462 Director And President $27,346 $27,399 2024
Montessori In The Woods Inc PA$359,904 Executive Director $50,000 $54,750 2023
Mckeen Street Learning Center ME$359,407 President/director $78,321 $83,645 2024
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $64,604 2024
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $53,924 2025
Haytown Road Nursery School NJ$358,488 School Director $47,016 $46,094 2023
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $67,889 2025
Guanghua Chinese Cultural Association PA$374,017 Principal $5,700 $6,062 2024
Spring Hill Center NH$357,304 Program Director $49,527 $48,774 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $57,245 2024
Whole Child Learning Co VT$375,021 School Director $16,913 $18,156 2024
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $55,217 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CT 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 CT 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 default69th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted70th
All sources (D + E + F), adjusted69th

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 (Sheryl Desrochers) 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 301 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $61,669 is reasonable (approximately the 69th 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.