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PeerBasis
Compensation Comparability Determination

Happy Tots Daycare Center Inc

Executive Director / CEO

EIN 464463917
AL · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laquita Walker, Executive Director / CEO ($92,238) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Laquita Walker — reported title “OWNER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$320 total compensation of comparable organizations → $159,858 $92,238
$22,35010th
$36,62725th
$50,381Median
$67,00075th
$89,01190th
$92,238This org · 91st
p10$22,350
p25$36,627
p50$50,381
p75$67,000
p90$89,011
$92,238

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 AL 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
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $35,850 2023
Pleasant Grove Academy SC$463,791 Director $23,187 $22,391 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $38,000 2024
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $65,410 2023
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $45,167 2024
Montessori Community School Inc GA$461,783 Ceo $12,000 $11,169 2024
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $41,282 2025
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $38,853 2023
Right Step Inc WI$470,704 Director $101,407 $98,030 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $44,848 2023
Acton Cooperative School Inc MA$472,687 Director $73,841 $63,235 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $32,270 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $41,941 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $58,410 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $29,055 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $52,498 2024
Morningside Day Out GA$475,549 Director $39,331 $36,606 2024
Sonshine Patch Inc CO$451,060 Director $56,729 $50,351 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $320 2023
Dynasty Child Care Center OH$479,850 President $45,757 $44,860 2024
St Mary's Episcopal School VA$480,546 Executive Director $41,254 $35,920 2025
Rainbow Kidz Inc WI$482,156 President $40,118 $38,782 2024
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $102,664 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,778 2024
Spark Preschool OH$444,348 Administrator $115,324 $113,063 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default91st
Total compensation (D + F), as reported (no adjustments)85th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted91st

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 (Laquita Walker) 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 317 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,238 is reasonable (approximately the 91st 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.