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PeerBasis
Compensation Comparability Determination

Little Stems Educational Services Inc

Executive Director / CEO

EIN 332072227
MO · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Latoya Blair, Executive Director / CEO ($13,388) against every comparable organization that fit the selection criteria — 441 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

441 organizations qualified on sector, size, and geography 441 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $424,390 $13,388
$12,40510th
$30,88625th
$53,727Median
$73,05275th
$100,95590th
$13,388This org · 11th
p10$12,405
p25$30,886
p50$53,727
p75$73,052
p90$100,955
$13,388

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 MO 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
Connecticut Certification Board Inc CT$303,124 Executive Director $95,882 $84,879 2024
Torus OR$302,372 Board Member $1,100 $1,116 2021
The Kaleidoscope Institute CA$301,635 Executive Dir. $100,733 $84,551 2023
Lausanne Learning Inc TN$305,616 Headmaster $49,660 $49,284 2024
Consumer Action Network DC$305,824 Executive Director $51,577 $43,994 2023
The Nctu Foundation CA$305,834 Secretary $1,500 $1,223 2024
Central Pennsylvania Classical Education Resource Alliance PA$300,980 Executive Director $5,091 $4,670 2025
Cead - Center For Education And Academic Development CA$300,739 President $64,500 $52,585 2024
Lift Eastbrook Afterschool Inc IN$300,697 Executive Director $33,375 $33,230 2024
Afghan-american Community Organization CA$306,716 Executive Dir. $94,092 $76,711 2024
American Modeling Teachers Association PA$306,859 Executive Officer $74,300 $69,956 2024
Ima Research Foundation Inc NJ$300,350 Former Secretary/treasurer $49,252 $41,518 2024
Newburyport Education Foundation Inc MA$307,426 Executive Director $61,606 $53,812 2023
Women In Innovation Inc NY$299,293 Ceo $105,600 $90,094 2024
Oregon Stem OR$307,980 Executive Director $120,640 $103,049 2025
Even Ground Inc NY$308,042 Executive Director $16,750 $14,290 2024
Engaged Detroit MI$298,900 President $22,500 $22,575 2023
Madres WA$308,512 Director $67,200 $56,804 2024
Bethlehem Area Education Foundation PA$308,774 Executive Director $31,689 $30,718 2023
Give Back Yoga Foundation CO$298,347 Executive Di $25,000 $22,633 2024
Classroom In Bloom WA$309,135 Executive Director $66,348 $54,639 2025
Love House Learning Academy SC$297,717 Director $48,245 $55,008 2021
The Jack Kent Oral & Maxillofacial LA$297,029 President $1,500 $1,559 2024
Miami Beach Education Foundation Inc FL$296,822 Former President/ceo $2,164 $1,919 2024
College Bound AZ$296,700 Ceo $800 $707 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted10th

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 (Latoya Blair) 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 441 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,388 is reasonable (approximately the 11th 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.