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PeerBasis
Compensation Comparability Determination

A Child's Delight Too Inc

Executive Director / CEO

EIN 411888354
MN · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Caren Hoffman, Executive Director / CEO ($36,900) against every comparable organization that fit the selection criteria — 333 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Caren Hoffman — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

333 organizations qualified on sector, size, and geography 333 within the band form the benchmarked peer set.

Distribution of comparable compensation

$254 total compensation of comparable organizations → $375,899 $36,900
$16,75510th
$36,44425th
$52,320Median
$64,93675th
$82,00890th
$36,900This org · 25th
p10$16,755
p25$36,444
p50$52,320
p75$64,936
p90$82,008
$36,900

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 MN 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
Capacidad MA$412,875 Executive Director $71,640 $61,651 2025
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $57,382 2024
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $81,388 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $28,509 2024
Butte Valley Montessori CA$410,323 Controller $66,387 $54,898 2025
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $60,871 2023
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $48,991 2023
Faith Academy Inc NC$409,942 Ceo / President $62,400 $63,380 2024
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $43,450 2023
Faith Hope & Love School CA$414,917 Director $45,000 $37,212 2025
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $94,497 2023
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $92,400 2023
Phmc 1500 PA$408,656 Vp & Secretary $372,461 $375,899 2023
Crosskids Child Development Center AR$408,653 Assistant Di $5,000 $5,688 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $43,052 2024
Mechanicsburg Learning Center PA$407,373 Executive Di $15,163 $15,303 2023
Caroline Asp Inc NY$407,102 Director $69,304 $61,560 2024
Tesoritos Daycare & Learning Center Inc PR$406,231 President $33,348 $33,348 2023
The Discovery Place MO$418,314 Executive Di $72,477 $77,688 2023
Davenport Child Care Inc MA$406,019 Program Dire $55,199 $50,199 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $3,015 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $62,445 2023
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $64,811 2023
St Andrews Preschool And Day Care AZ$404,717 Preschool Director $56,853 $53,747 2024
Growing In Gods Love Childcare MT$404,123 Director $66,409 $70,368 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN cost of living and 2023 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 MN 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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Caren Hoffman) 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 333 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,900 is reasonable (approximately the 25th 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.