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PeerBasis
Compensation Comparability Determination

Great And Small Inc

Executive Director / CEO

EIN 953874298
CA · NTEE B21Z
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Christina Olivares-lida, Executive Director / CEO ($17,500) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 18th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$6,993 total compensation of comparable organizations → $145,697 $17,500
$12,15610th
$35,68025th
$51,801Median
$74,77275th
$129,61790th
$17,500This org · 18th
p10$12,156
p25$35,680
p50$51,801
p75$74,772
p90$129,617
$17,500

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
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $36,754 2024
California Kindergarten Association CA$247,867 President $8,200 $8,200 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $35,322 2024
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $58,279 2024
Agape Educational Center Inc CA$236,971 Cfo $65,860 $63,970 2024
International Education And CA$225,492 Director $25,668 $25,668 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $12,291 2023
Silverspot Nursery School CA$205,277 Teacher/director $79,177 $79,177 2023
Redwood Parents Nursery School CA$306,383 Director $38,839 $36,752 2025
Susan Phillips Day School CA$308,750 Chairman $140,500 $132,951 2025
Francis Kiddie Kollege Preschool Inc CA$199,112 Executive Director $41,017 $41,017 2023
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $73,435 2024
Altadena Nursery School Inc CA$326,868 Director $47,895 $45,322 2025
Gazelle Creative Learning School CA$329,372 President $102,550 $99,608 2024
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $75,217 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $43,529 2025
Live Oak Preschool CA$358,451 Executive Dir. $75,665 $71,600 2025
Glenridge Nursery School CA$361,159 Program Dir $149,326 $145,042 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,993 2024
Broadway Childrens School Of CA$374,497 Director $62,158 $60,375 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $145,697 2024
The Playplace Elc CA$376,758 President $12,500 $12,141 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Christina Olivares-lida) 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 22 similarly situated organizations (Same NTEE sector (B21) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,500 is reasonable (approximately the 18th 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.