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PeerBasis
Compensation Comparability Determination

Lakin Foundation Child Development Center Of Griswold

Executive Director / CEO

EIN 990872869
IA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chelsea Dvorak, Executive Director / CEO ($52,617) against every comparable organization that fit the selection criteria — 18 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Chelsea Dvorak — reported title “SECRETARY/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

18 organizations qualified on sector, size, and geography 18 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,056 total compensation of comparable organizations → $75,500 $52,617
$22,92210th
$37,39825th
$43,947Median
$51,49075th
$54,16490th
$52,617This org · 83rd
p10$22,922
p25$37,398
p50$43,947
p75$51,490
p90$54,164
$52,617

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 IA 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
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $27,128 2023
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,056 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $75,500 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $50,000 2024
First United Methodist Child Care IA$279,143 Director $39,520 $39,520 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $52,000 2024
Elma Early Childhood Center Inc IA$268,528 Executive Director $51,986 $51,986 2024
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $48,199 2023
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $36,691 2024
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $54,090 2023
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $54,338 2023
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,108 2025
Olin Day Care Inc IA$364,529 Executive Director $46,344 $45,149 2025
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $34,742 2024
Stacyville Kids Care Inc IA$212,849 Director $47,690 $47,690 2024
Berry Tender Childcare Inc IA$395,492 Executive Director $41,518 $42,744 2023
Kids Corner Child Care & Learning C IA$395,849 Executive Di $39,922 $41,101 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $40,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default83rd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted83rd

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 (Chelsea Dvorak) 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 18 similarly situated organizations (Same NTEE sector (P33) + IA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,617 is reasonable (approximately the 83rd 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.