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PeerBasis
Compensation Comparability Determination

Gray County Latchkey Inc

Executive Director / CEO

EIN 752061667
TX · NTEE P33
FY ending 2023-05-31
June 9, 2026

This analysis benchmarks the total compensation of Cecilia Kennedy, Executive Director / CEO ($30,471) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Cecilia Kennedy — reported title “EXEC DIRECTO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,662 total compensation of comparable organizations → $82,305 $30,471
$11,75410th
$21,31625th
$32,400Median
$52,48375th
$64,26890th
$30,471This org · 41st
p10$11,754
p25$21,316
p50$32,400
p75$52,483
p90$64,268
$30,471

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 TX 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
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $11,820 2024
Church Women United-child Care Cent TX$276,693 President $4,800 $4,662 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $71,391 2024
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $30,817 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $46,900 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,756 2024
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $25,200 2023
John G Jones Learning Center TX$228,495 Center Director $32,400 $32,400 2023
Ls&s Preschool TX$310,898 President $54,724 $51,784 2025
Greenacres Child Care Center TX$210,721 President $34,563 $33,571 2024
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,656 2024
Little Disciples Early Learning TX$338,909 Director $86,978 $82,305 2025
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $59,520 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $58,694 2024
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $52,483 2024
Great Beginnings Preschool & Child TX$390,852 Executive Director $31,200 $30,305 2024
Abc 123 Human Resources Inc TX$392,115 President $21,946 $21,316 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default41st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted41st

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 (Cecilia Kennedy) 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 17 similarly situated organizations (Same NTEE sector (P33) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,471 is reasonable (approximately the 41st 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.