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PeerBasis
Compensation Comparability Determination

Kids College

Executive Director / CEO

EIN 330933622
CA · NTEE B20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ann Little, Executive Director / CEO ($43,200) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,800 total compensation of comparable organizations → $111,631 $43,200
$4,80710th
$18,92325th
$50,134Median
$77,17375th
$110,37890th
$43,200This org · 47th
p10$4,807
p25$18,923
p50$50,134
p75$77,173
p90$110,378
$43,200

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 CA 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
Crescent Montessori School Inc CA$276,291 Director/lea $113,448 $110,524 2025
Kinderhaus CA$281,015 President $79,346 $79,346 2024
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $50,134 2024
La Salle Community Center CA$331,750 Ceo $16,200 $16,200 2024
Stanza Education Corporation CA$332,157 Ceo $1,800 $1,800 2024
Crescent Academy CA$335,567 President & Ceo $107,000 $110,160 2023
Kids' World School Inc CA$215,455 President/pr $49,440 $50,900 2023
Cager Athletic Association CA$338,390 Ceo $39,150 $39,150 2024
Geneva Childrens Center CA$340,806 Director $63,440 $65,314 2023
Global Conservation Leaders Inc CA$341,786 Ceo $4,679 $4,679 2024
St Andrews Academy CA$206,194 President $21,024 $21,645 2023
Lincoln Heights Tutorial Program CA$350,503 Exec. Director $75,000 $75,000 2024
St Jude School CA$197,855 Secretary $40,000 $38,969 2025
Chesterton Academy Of St James CA$397,328 Member $108,428 $111,631 2023
Friends Of Forensics CA$405,788 Executive Director $5,000 $5,000 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted47th

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 (Ann Little) 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 15 similarly situated organizations (Same NTEE sector (B20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,200 is reasonable (approximately the 47th 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.