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

Blue Igloo Playgroup

Executive Director / CEO

EIN 542096978
DC · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sabria Lounes, Executive Director / CEO ($56,874) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sabria Lounes — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$228 total compensation of comparable organizations → $191,087 $56,874
$11,65210th
$27,54725th
$44,271Median
$60,00075th
$75,18690th
$56,874This org · 69th
p10$11,652
p25$27,547
p50$44,271
p75$60,000
p90$75,186
$56,874

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 DC 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
Hope Early Learning Center Corporation ND$236,614 President $33,162 $41,471 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $56,986 2023
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $28,726 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $16,821 2024
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,783 2023
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $38,391 2023
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $68,860 2023
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $40,581 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $9,378 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $76,454 2023
Laughter N Learning Center CA$240,060 Executive Director $13,500 $12,903 2024
The Ramabai India Project SC$231,075 Ceo/president $60,000 $69,284 2024
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $34,260 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $57,014 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $97,616 2023
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $14,725 2024
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $6,709 2022
John G Jones Learning Center TX$228,495 Center Director $32,400 $36,933 2023
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $61,526 2025
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $4,061 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $58,962 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,677 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $55,893 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $38,902 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $12,032 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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 default69th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted68th

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 (Sabria Lounes) 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 193 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,874 is reasonable (approximately the 69th 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.