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PeerBasis
Compensation Comparability Determination

Kiddie Korner Child Development

Executive Director / CEO

EIN 251391293
PA · NTEE P33Z
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Kelly Battaglia, Executive Director / CEO ($67,654) against every comparable organization that fit the selection criteria — 356 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

356 organizations qualified on sector, size, and geography 356 within the band form the benchmarked peer set.

Distribution of comparable compensation

$259 total compensation of comparable organizations → $383,462 $67,654
$22,00210th
$42,60325th
$54,698Median
$69,32175th
$87,88490th
$67,654This org · 73rd
p10$22,002
p25$42,603
p50$54,698
p75$69,321
p90$87,884
$67,654

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 PA 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
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $56,770 2024
Rockford Day Nursery IL$464,385 Executive Director (Thru May 2023) $61,685 $62,608 2023
Cameron Road Daycare Inc WI$463,965 President $51,734 $54,179 2024
Blackhawk Learning Connection IL$463,727 Executive Director $56,484 $57,329 2023
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,359 2024
Jars Of Clay Childrens Center Inc KS$467,005 Program Director $48,000 $52,000 2024
Amerikids Christian Center MO$467,435 Assistant Director $69,750 $72,171 2025
London Bridge Child Care Center Inc RI$459,901 Executive Director $93,440 $89,846 2024
Enchanted Days Learning Center MS$459,592 Board Member $73,916 $84,990 2023
Community Child Care Center Of NY$459,282 Executive Director $67,745 $61,386 2024
Fairmount Christian Child Care VA$470,308 Child Care Director $63,670 $63,468 2023
Kids Are Kids Learning Center Inc MS$457,510 President $19,500 $22,422 2023
St Paul Outreach Inc IL$456,021 Center Director $60,298 $59,444 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $75,533 2025
Woods Hole Day Care Cooperative Inc MA$475,050 Registrar $33,352 $29,279 2025
El Kinder Blingual Academy Inc TX$475,678 Ass Director $47,970 $48,118 2024
Twin Bridge Playschool Inc NY$476,436 President $25,750 $23,333 2024
W C Christian Child SC$452,529 Assistant $45,238 $50,721 2022
Longview Child Development Center TX$477,362 Executive Di $56,387 $56,561 2024
Kids Corral Inc IA$477,688 Daycare Director $55,068 $60,463 2024
Rhemas Child Care Center Inc MI$450,234 President $66,800 $71,182 2023
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $52,087 2023
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $43,441 2024
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $27,421 2023
Children Country & Lives Ccl CA$482,987 Member $15,600 $13,160 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default73rd
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted72nd

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 (Kelly Battaglia) 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 10, 2026, comparing compensation against 356 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,654 is reasonable (approximately the 73rd 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 10, 2026.