Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Little Tikes Daycare Inc

Executive Director / CEO

EIN 465102208
SD · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tori Tegethoff, Executive Director / CEO ($25,381) against every comparable organization that fit the selection criteria — 125 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tori Tegethoff — reported title “CO-EX DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

125 organizations qualified on sector, size, and geography 125 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $89,484 $25,381
$8,15310th
$17,43925th
$34,468Median
$47,41575th
$58,55090th
$25,381This org · 33rd
p10$8,153
p25$17,439
p50$34,468
p75$47,415
p90$58,550
$25,381

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 SD 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
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,461 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,635 2023
Lily Missions Center MI$189,295 President $24,615 $23,701 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $63,628 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,176 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $42,919 2023
Cooperation Station MN$199,204 Director $43,468 $40,068 2023
Community Childhood Learning Place ME$200,452 President $200 $187 2023
Crestline Child Care Inc OH$201,072 Director $42,798 $41,073 2024
Sugar & Spice Child Care Center MI$183,796 President $50,000 $46,762 2024
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $42,172 2023
Country Living Learning Center CO$202,409 Center Director $37,894 $33,896 2023
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $12,248 2025
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $10,877 2024
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $45,886 2023
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $23,762 2023
Church Street Community Ltd NY$203,463 Director $33,850 $27,715 2024
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $65,463 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $35,603 2025
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $48,496 2023
Horizons Unlimited Inc ME$207,295 President $11,400 $10,649 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,345 2024
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $51,906 2024
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $32,882 2023
Successful Children Learning Center Ii MD$210,269 President $33,203 $28,958 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted31st

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 (Tori Tegethoff) 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 125 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,381 is reasonable (approximately the 33rd 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.