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PeerBasis
Compensation Comparability Determination

Loving Arms Child Development Inc

Executive Director / CEO

EIN 263473766
GA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Glenda W Williams, Executive Director / CEO ($57,847) against every comparable organization that fit the selection criteria — 223 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Glenda W Williams — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

223 organizations qualified on sector, size, and geography 223 within the band form the benchmarked peer set.

Distribution of comparable compensation

$205 total compensation of comparable organizations → $171,695 $57,847
$11,73910th
$27,47725th
$44,173Median
$57,02975th
$70,23590th
$57,847This org · 76th
p10$11,739
p25$27,477
p50$44,173
p75$57,029
p90$70,235
$57,847

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 GA 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
Buen Pastor Ministries MI$258,395 Exec Directo $47,322 $48,578 2024
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $62,253 2024
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $39,955 2024
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $55,243 2024
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $52,487 2023
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $49,719 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $73,122 2024
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $40,687 2024
Debs Daycare Nfp IL$264,793 Owner $48,000 $46,932 2024
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $59,172 2023
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $12,106 2024
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $31,210 2023
Comunidad Child Care Center TX$249,313 Director $46,900 $48,037 2023
Elma Early Childhood Center Inc IA$268,528 Executive Director $51,986 $56,611 2024
Nunakins AK$268,844 Executive Di $10,350 $9,841 2024
Kids Club Child Care Center Inc MT$269,457 Director $36,528 $40,317 2023
Community For Woodstock VT$247,832 Director $9,442 $9,731 2023
Lander County Kids Club NV$269,701 Daycare Director $31,451 $32,280 2023
The Learning Ladder Child Care Ministry Inc IN$269,827 President/director $64,500 $67,648 2024
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $18,932 2023
Sealed With A Kid Inc IA$246,162 Director $13,455 $14,274 2025
Generations Child Care Inc PA$246,150 President $19,300 $19,142 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $39,110 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $10,811 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,304 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default76th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted75th

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 (Glenda W Williams) 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 223 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,847 is reasonable (approximately the 76th 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.