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PeerBasis
Compensation Comparability Determination

Lakota Child Care Center

Executive Director / CEO

EIN 471424980
ND · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kari Anderson, Executive Director / CEO ($42,756) against every comparable organization that fit the selection criteria — 275 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: Kari Anderson — reported title “Director”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

275 organizations qualified on sector, size, and geography 275 within the band form the benchmarked peer set.

Distribution of comparable compensation

$235 total compensation of comparable organizations → $348,459 $42,756
$11,55410th
$27,74525th
$44,013Median
$56,59475th
$69,30090th
$42,756This org · 49th
p10$11,554
p25$27,745
p50$44,013
p75$56,594
p90$69,300
$42,756

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
Douglas Braxton Inc FL$316,688 Executive Director $47,334 $40,520 2024
Lolo Preschool And Childcare MT$317,330 Executive Dir. $50,200 $49,310 2024
Smiles Childcare CA$315,687 Ceo $14,000 $11,342 2023
The Phyllis Wheatley Rise To Read Campaign Inc FL$315,451 Chairwoman & Ceo $38,730 $33,154 2024
Nauvoo Discovery Inc IL$318,007 Trustee $50,000 $46,116 2023
Hyde County Child Development SD$314,742 President $701 $705 2024
Sargent Childcare Association CO$314,695 Director $52,440 $45,820 2024
Roots And Wings Kids Inc NY$313,070 Director $78,000 $64,227 2024
Youth Organizations United To Rise DC$311,988 Executive Director Not Indepe $49,247 $40,543 2023
Ls&s Preschool TX$310,898 President $54,724 $48,596 2025
Westonka School Age Kids Core Inc MN$310,685 Director $49,820 $44,858 2024
Learning Tree Development Center MS$322,909 Director $26,400 $27,585 2023
Dc Family Child Care Association DC$309,152 President $60,000 $49,395 2023
Fall Creek School Age Program NY$308,675 Program Director $38,073 $31,350 2024
St Mary Coptic Community Center PA$308,572 President $13,500 $12,268 2024
Shirayuri Youchien CA$325,515 President $38,400 $30,215 2024
Pee Wee Angels Christian Learning Center AL$307,630 Executive Director $65,400 $64,383 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $49,887 2024
All Belong To Christ Daycare & NE$307,350 Daycare Dire $57,558 $56,412 2024
Cane Child Development Center RI$327,937 Director $57,637 $50,361 2024
Porter Group Inc AL$327,956 President $3,000 $2,953 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $59,196 2024
Honeybear Daycare Center Inc MT$305,218 President $103,277 $98,830 2025
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $27,067 2023
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $51,883 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 default49th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted49th

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 (Kari Anderson) 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 275 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,756 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.