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PeerBasis
Compensation Comparability Determination

Tot Lot Childcare

Executive Director / CEO

EIN 450460336
ND · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Haugen, Executive Director / CEO ($45,554) against every comparable organization that fit the selection criteria — 215 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amy Haugen — reported title “EXEC DIR-(AP”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

215 organizations qualified on sector, size, and geography 215 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $157,313 $45,554
$10,01710th
$23,86625th
$39,390Median
$52,25275th
$64,32190th
$45,554This org · 58th
p10$10,017
p25$23,866
p50$39,390
p75$52,252
p90$64,321
$45,554

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 ND 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
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $66,997 2024
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $50,616 2024
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $37,279 2024
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $54,216 2023
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $57,039 2024
Buen Pastor Ministries MI$258,395 Exec Directo $47,322 $44,509 2024
Loving Arms Child Development Inc GA$258,748 Director $57,847 $53,001 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $44,013 2023
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $36,608 2024
Community For Woodstock VT$247,832 Director $9,442 $8,916 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $17,347 2023
Dallas Center-grimes Before & After Scho IA$262,473 President $46,816 $48,090 2023
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,078 2025
Generations Child Care Inc PA$246,150 President $19,300 $17,538 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $35,834 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $9,905 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,027 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $48,541 2024
Debs Daycare Nfp IL$264,793 Owner $48,000 $43,001 2024
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,343 2024
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $50,652 2025
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $11,092 2024
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $28,595 2023
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $5,523 2022
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $12,122 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default58th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted57th

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 (Amy Haugen) 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 215 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,554 is reasonable (approximately the 58th 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.