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PeerBasis
Compensation Comparability Determination

Center For Childhood

Executive Director / CEO

EIN 953963872
CA · NTEE O99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Lappen, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$173 total compensation of comparable organizations → $119,141 $15,000
$4,84710th
$10,39925th
$21,772Median
$35,44975th
$68,58590th
$15,000This org · 40th
p10$4,847
p25$10,399
p50$21,772
p75$35,449
p90$68,585
$15,000

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.

OrganizationStateTotal revenueTotal compSource
Alliance For Quality Education IncNY $70,017$12,772 990
Foundation For Big Brothers Big SistersTX $69,164$6,231 990
Maple Springs Community Service CorporationMD $71,157$4,732 990
Naugatuck Youth Soccer IncCT $71,224$11,075 990
Southern Ohio Volleyball Club IncOH $71,309$5,306 990
Serious Ju Ju Skate Works IncMT $71,814$33,618 990
Bgcmr QalicbVA $72,000$10,308 990
Club 100 CharitiesincFL $68,113$6,129 990
Argonne Rebels IncKS $72,212$20,416 990
Royal Youth Dance Ensemble IncorporatedTN $73,153$10,956 990
All About Character IncPA $67,071$42,059 990
Do The Right Thing IncFL $66,988$28,434 990
Texas Children In NatureTX $65,928$22,208 990
Arkwings FoundationTN $65,769$6,208 990
Youth Legislature Of LouisianaLA $65,440$3,605 990
Atlanta Cares Mentoring Movement IncGA $65,108$11,423 990
Ymca Of San Diego County Jrfy IncCA $64,621$55,084 990
Arizona's Children FoundationAZ $76,436$20,055 990
Rebuild Yourself IncFL $77,795$1,742 990
Bridge Builders AlabamaAL $61,080$51,546 990
Mueed IncCA $60,896$10,490 990
Kids Boost IncGA $80,295$94,412 990
Mississippi Elks CharitiesMS $80,627$15,034 990
Kaulu I Ka Pono AcademyHI $81,165$65,951 990
412 Sports MinistriesPA $58,495$18,045 990

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 default40th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted34th

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 (Amy Lappen) 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 83 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 40th 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). 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.