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PeerBasis
Compensation Comparability Determination

Kiddie Korner Learning Center Inc

Executive Director / CEO

EIN 223119306
NJ · NTEE P33Z
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Larhonda Lewis, Executive Director / CEO ($12,175) against every comparable organization that fit the selection criteria — 204 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

204 organizations qualified on sector, size, and geography 204 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,477 total compensation of comparable organizations → $193,357 $12,175
$14,14310th
$34,17125th
$49,795Median
$65,17275th
$79,07690th
$12,175This org · 8th
p10$14,143
p25$34,171
p50$49,795
p75$65,172
p90$79,076
$12,175

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 NJ cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Trader Home DaycareIL $245,737$44,044 990
Generations Child Care IncPA $246,150$21,557 990
Creating Milestones Child Care MiniIN $245,137$3,721 990
Sealed With A Kid IncIA $246,162$16,075 990
Sunshine Corner Day Care CenterWY $244,915$59,662 990
Peace Child Care IncWI $244,539$4,109 990
Markham Children's Care Association IncOR $244,173$62,257 990
Dayspring Academy Ne FoundationNE $247,255$21,321 990
Community For WoodstockVT $247,832$69,637 990
Our Blessings Early Learning CenterFL $242,739$6,789 990
Comunidad Child Care CenterTX $249,313$54,097 990
Le Bunnies Early Learning Academy IncFL $241,798$38,324 990
Laughter N Learning CenterCA $240,060$13,056 990
Joy-southfield Community Development CorporationMI $239,921$77,363 990
Melrose Day CarepreschoolIA $251,917$66,637 990
Kidtime IncTN $238,322$38,847 990
Pyle Child Development Center IncDE $253,308$45,820 990
Stratford Area Youth Care AgencyTX $237,606$17,021 990
Tesia Tiny Daycare Center IncTX $253,737$82,347 990
Kiddie Kare Day Care Center InTX $237,239$29,067 990
Hope Early Learning Center CorporationND $236,614$41,965 990
Tot Lot ChildcareND $254,763$55,991 990
Blue Igloo PlaygroupDC $236,010$57,550 990
Wagner Early Childhood IncSD $256,166$62,213 990
Our Children's House IncNC $234,801$57,664 990

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 NJ 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 default8th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted8th

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 (Larhonda Lewis) 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 204 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,175 is reasonable (approximately the 8th 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.