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PeerBasis
Compensation Comparability Determination

Wee Care Children's Enrichment

Executive Director / CEO

EIN 208173267
NC · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Laurie Harrell, Executive Director / CEO ($54,562) against every comparable organization that fit the selection criteria — 258 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Laurie Harrell — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

258 organizations qualified on sector, size, and geography 258 within the band form the benchmarked peer set.

Distribution of comparable compensation

$563 total compensation of comparable organizations → $149,058 $54,562
$15,53210th
$32,44425th
$43,323Median
$56,32375th
$69,56090th
$54,562This org · 70th
p10$15,532
p25$32,444
p50$43,323
p75$56,323
p90$69,560
$54,562

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 NC 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
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $47,083 2022
Circle School NY$283,012 Executive Director $51,829 $47,900 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $25,335 2025
Family Preschool Inc NC$282,519 Director $25,946 $27,419 2023
Marshall First Step Academy IL$282,176 Executive Director $16,146 $16,235 2023
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $63,090 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $58,526 2024
Big-little School OR$281,462 Executive Director $39,007 $35,985 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $62,279 2023
College Heights Kindergarten Inc NM$281,245 President $21,154 $22,603 2024
Discovering Mind Foundation UT$287,636 President $41,422 $41,030 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,458 2024
Whitefish Community School MT$280,200 Executive Di $56,336 $58,772 2025
Natural Bridges HI$288,879 President $127,200 $110,217 2025
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $55,670 2024
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $55,026 2024
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $20,417 2021
Growing Patch Childcare Learning IN$290,741 President $46,523 $48,738 2024
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $47,175 2025
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $94,342 2023
Valley Preschool MN$291,374 Director $57,402 $54,894 2025
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $29,726 2023
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $36,830 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,210 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,855 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2025 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 NC 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 default70th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted70th

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 (Laurie Harrell) 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 258 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,562 is reasonable (approximately the 70th 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.