Compensation Comparability — Come And See Preschool & After School

This analysis benchmarks the total compensation of So Yun Park, Executive Director / CEO ($99,000) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78^th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

Distribution of comparable compensation

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.

Organization	State	Total revenue	Total comp	Source
Bright Futures Growth And Development	CA	$379,961	$61,192	990
God's Hands Academy	CA	$378,715	$113,579	990
Morning Star Education Center	CA	$397,907	$739	990
Friends Of Potrero Hill Nursery	CA	$367,416	$109,377	990
Butte Valley Montessori	CA	$410,323	$66,387	990
Barrio Station	CA	$358,745	$100,511	990
Calvary Childcare Center	CA	$358,065	$72,060	990
Faith Hope & Love School	CA	$414,917	$45,000	990
Norma Gist Peoples' Free Child Development Program Inc	CA	$424,900	$35,315	990
Garden Grove 1st Preschool Inc	CA	$433,887	$40,580	990
Ulloa Childrens Center	CA	$331,025	$80,302	990
Saving All Children	CA	$444,706	$48,654	990
Shirayuri Youchien	CA	$325,515	$39,416	990
Smiles Childcare	CA	$315,687	$14,795	990
Little Ones Academy	CA	$298,948	$50,984	990
Bethel Childrens Center Of Santa Rosa	CA	$298,421	$50,794	990
Children Country & Lives Ccl	CA	$482,987	$15,600	990
Wisdomworks	CA	$490,269	$63,840	990
Gan Israel Preschool	CA	$531,752	$130,512	990
Paul Vision Ministries	CA	$547,288	$18,781	990
Santa Cruz Toddler Care Center	CA	$550,684	$81,997	990
Infant Development Center	CA	$559,517	$116,700	990
Venice Parents Daycare And Preschool	CA	$565,978	$77,645	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:

Basis	Subject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default	78^th
Total compensation (D + F), as reported (no adjustments)	83^rd
Reportable pay only (column D), adjusted	83^rd
All sources (D + E + F), adjusted	78^th

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

The compensation of the Executive Director / CEO (So Yun Park) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
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 23 similarly situated organizations (Same NTEE sector (P33) + CA + budget 0.67–1.5× revenue).
The authorized body determined that total compensation of $99,000 is reasonable (approximately the 78^th 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.