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PeerBasis
Compensation Comparability Determination

Little Leaf Learning Center Inc

Executive Director / CEO

EIN 452469232
NE · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kim Yaeger, Executive Director / CEO ($41,383) against every comparable organization that fit the selection criteria — 271 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kim Yaeger — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

271 organizations qualified on sector, size, and geography 271 within the band form the benchmarked peer set.

Distribution of comparable compensation

$192 total compensation of comparable organizations → $355,538 $41,383
$11,16010th
$27,88425th
$42,388Median
$57,27575th
$69,00190th
$41,383This org · 49th
p10$11,160
p25$27,884
p50$42,388
p75$57,275
p90$69,001
$41,383

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 NE 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
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $37,865 2023
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $8,723 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $160,509 2025
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,152 2023
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $29,509 2024
Second Home Learning Center VA$293,321 Executive Director $52,192 $46,854 2024
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $30,445 2025
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $61,467 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $39,729 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $14,444 2024
Little Ones Academy CA$298,948 President $23,286 $18,695 2024
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $15,802 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $31,933 2023
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $34,300 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,658 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $56,441 2023
It Takes A Village Inc NJ$288,918 Trustee $38,189 $32,638 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $25,259 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $46,727 2024
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $60,267 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,147 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $76,860 2024
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $53,565 2024
Immanuel Lutheran Church Child Care ND$286,062 Center Director $35,258 $37,036 2023
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $68,025 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default49th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted48th

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 (Kim Yaeger) 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 271 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,383 is reasonable (approximately the 49th 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.