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PeerBasis
Compensation Comparability Determination

Inter-lakes Day Care Center Inc

Executive Director / CEO

EIN 020304479
NH · NTEE P33Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Constance Pelletier, Executive Director / CEO ($44,170) against every comparable organization that fit the selection criteria — 283 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

283 organizations qualified on sector, size, and geography 283 within the band form the benchmarked peer set.

Distribution of comparable compensation

$272 total compensation of comparable organizations → $402,258 $44,170
$13,72510th
$32,38725th
$52,587Median
$65,86175th
$82,28390th
$44,170This org · 39th
p10$13,725
p25$32,387
p50$52,587
p75$65,861
p90$82,283
$44,170

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 NH 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
Little Disciples Early Learning TX$338,909 Director $86,978 $89,164 2025
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $80,730 2023
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $68,720 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $69,981 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $53,535 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $42,739 2023
The Children's Center MT$341,242 Executive Di $21,646 $25,270 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $30,641 2024
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $32,214 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $80,510 2025
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $49,308 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $48,510 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $21,824 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $26,017 2023
Care House Learning Center ID$332,317 Director $22,998 $25,072 2025
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $45,472 2023
Pace After School Program PA$345,680 Director $42,981 $45,088 2024
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $71,062 2025
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $64,480 2023
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $28,658 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $59,893 2024
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $54,637 2025
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $68,335 2024
Porter Group Inc AL$327,956 President $3,000 $3,409 2024
Cane Child Development Center RI$327,937 Director $57,637 $58,136 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default39th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted39th
All sources (D + E + F), adjusted38th

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 (Constance Pelletier) 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 283 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,170 is reasonable (approximately the 39th 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.