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PeerBasis
Compensation Comparability Determination

Grandmothers House Of San Luis Obispo County

Executive Director / CEO

EIN 953133586
CA · NTEE P33Z
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dorothy Ryan, Executive Director / CEO ($60,205) against every comparable organization that fit the selection criteria — 155 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dorothy Ryan — 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

155 organizations qualified on sector, size, and geography 155 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $194,191 $60,205
$10,73410th
$22,55925th
$42,145Median
$59,11475th
$74,06990th
$60,205This org · 76th
p10$10,734
p25$22,559
p50$42,145
p75$59,114
p90$74,069
$60,205

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 CA 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
Horizons Unlimited Inc ME$207,295 President $11,400 $13,220 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $6,635 2024
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $44,199 2025
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $64,436 2024
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $81,267 2023
Successful Children Learning Center Ii MD$210,269 President $33,203 $35,949 2023
Greenacres Child Care Center TX$210,721 President $34,563 $38,890 2024
Keeps Inc NY$210,746 Executive Director $84,150 $85,534 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $86,276 2024
Church Street Community Ltd NY$203,463 Director $33,850 $34,407 2024
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $29,499 2023
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $72,344 2023
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $56,964 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $13,503 2024
First United Methodist Church SC$211,830 Director $37,019 $44,725 2023
Country Living Learning Center CO$202,409 Center Director $37,894 $42,080 2023
Stacyville Kids Care Inc IA$212,849 Director $47,690 $58,737 2024
Crestline Child Care Inc OH$201,072 Director $42,798 $50,989 2024
Community Childhood Learning Place ME$200,452 President $200 $232 2023
Cooperation Station MN$199,204 Director $43,468 $49,741 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $53,281 2023
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $69,738 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $78,989 2024
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $70,519 2025
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $41,526 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default76th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted75th

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 (Dorothy Ryan) 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 155 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,205 is reasonable (approximately the 76th 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.