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PeerBasis
Compensation Comparability Determination

Little Turtles Playhouse Inc

Executive Director / CEO

EIN 463150092
WI · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrea Holtz, Executive Director / CEO ($42,890) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrea Holtz — reported title “CENTER DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $355,653 $42,890
$12,14410th
$29,06725th
$46,818Median
$58,30475th
$73,31390th
$42,890This org · 45th
p10$12,144
p25$29,067
p50$46,818
p75$58,304
p90$73,313
$42,890

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 WI 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
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $43,595 2024
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $71,182 2025
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $27,091 2024
The Children's Center MT$341,242 Executive Di $21,646 $22,342 2023
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $40,204 2023
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $37,787 2023
Pace After School Program PA$345,680 Director $42,981 $39,864 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $57,009 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $78,833 2025
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $39,052 2023
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $71,377 2023
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $60,758 2024
Calvary Childrens School Inc VA$338,038 Director $70,724 $61,873 2025
Noah's Ark Day Care Center Of Port Jefferson NY$348,997 Executive Director $59,000 $48,306 2025
Sampit Community Organization SC$337,172 Executive Director $47,383 $47,332 2023
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $28,481 2024
Children's Center Of New Paltz Inc NY$351,548 Director $35,899 $31,061 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $63,586 2023
Mba Foundation MS$352,245 President $25,759 $27,470 2023
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $55,082 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $19,296 2023
Seawells Creative Daycare Inc NC$332,756 President $23,250 $23,003 2023
Care House Learning Center ID$332,317 Director $22,998 $22,167 2025
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $62,828 2025
Little Precious Steps TX$355,931 Executive Dir. $60,428 $56,218 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default45th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted45th
All sources (D + E + F), adjusted44th

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 (Andrea Holtz) 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 294 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,890 is reasonable (approximately the 45th 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.