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PeerBasis
Compensation Comparability Determination

Longview Child Development Center

Executive Director / CEO

EIN 752263986
TX · NTEE P33Z
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Amber Flarity, Executive Director / CEO ($56,387) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amber Flarity — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$20,394 total compensation of comparable organizations → $129,375 $56,387
$21,84010th
$35,59725th
$51,002Median
$68,43775th
$92,95790th
$56,387This org · 55th
p10$21,840
p25$35,597
p50$51,002
p75$68,437
p90$92,957
$56,387

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
El Kinder Blingual Academy Inc TX$475,678 Ass Director $47,970 $47,970 2024
Trinity Child Development Center TX$495,386 Executive Director $59,500 $61,257 2023
Smartie Pants Academy Center Houston TX$509,537 Director $89,950 $92,607 2023
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $29,551 2025
St Pius X Early Care And Education TX$542,234 Executive Dir. $20,883 $20,883 2024
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $44,188 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $96,102 2023
Abc 123 Human Resources Inc TX$392,115 President $21,946 $21,946 2024
Great Beginnings Preschool & Child TX$390,852 Executive Director $31,200 $31,200 2024
Promise Ministries TX$564,281 Director $45,815 $45,815 2024
Teeter Totter Village Inc TX$566,580 President $80,834 $80,834 2024
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $54,033 2024
Asbury House Child Enrichment TX$596,106 Executive Di $62,460 $64,305 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $60,428 2024
Blessings Learning Academy Of Alamo TX$602,090 Ceo $36,000 $37,063 2023
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $61,278 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $84,736 2025
Central Montessori School TX$633,797 Vice President $40,200 $41,387 2023
St Marys Early Childhood Learning Center TX$646,063 President $129,375 $129,375 2024
Hand In Hand Child Development Center TX$690,045 Daycare Director $19,809 $20,394 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted55th

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 (Amber Flarity) 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 20 similarly situated organizations (Same NTEE sector (P33) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,387 is reasonable (approximately the 55th 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.