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PeerBasis
Compensation Comparability Determination

Le Bunnies Early Learning Academy Inc

Executive Director / CEO

EIN 472927188
FL · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Miriam M Jato, Executive Director / CEO ($14,161) against every comparable organization that fit the selection criteria — 197 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Miriam M Jato — reported title “president”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

197 organizations qualified on sector, size, and geography 197 within the band form the benchmarked peer set.

Distribution of comparable compensation

$220 total compensation of comparable organizations → $183,769 $14,161
$11,38810th
$27,91625th
$44,698Median
$59,17075th
$74,01690th
$14,161This org · 14th
p10$11,388
p25$27,916
p50$44,698
p75$59,170
p90$74,016
$14,161

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 FL 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
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $6,452 2022
Laughter N Learning Center CA$240,060 Executive Director $13,500 $12,409 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $73,527 2023
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $59,170 2025
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,905 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $56,704 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,536 2024
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $36,921 2023
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $11,571 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $41,860 2024
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $16,177 2024
Generations Child Care Inc PA$246,150 President $19,300 $20,488 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $15,278 2025
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $27,626 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $39,884 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $20,264 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $54,696 2023
Community For Woodstock VT$247,832 Director $9,442 $10,415 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $54,804 2023
Comunidad Child Care Center TX$249,313 Director $46,900 $51,415 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,523 2023
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $66,223 2023
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $39,027 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $9,020 2024
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $63,333 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default14th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted14th

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 (Miriam M Jato) 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 197 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,161 is reasonable (approximately the 14th 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.