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PeerBasis
Compensation Comparability Determination

Larry Kings Clubhouse Childrens

Executive Director / CEO

EIN 562245187
NC · NTEE P33
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gloria Peters, Executive Director / CEO ($67,915) against every comparable organization that fit the selection criteria — 150 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Gloria Peters — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

150 organizations qualified on sector, size, and geography 150 within the band form the benchmarked peer set.

Distribution of comparable compensation

$194 total compensation of comparable organizations → $162,286 $67,915
$8,73410th
$18,82825th
$35,194Median
$49,16675th
$60,99290th
$67,915This org · 93rd
p10$8,734
p25$18,828
p50$35,194
p75$49,166
p90$60,992
$67,915

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 NC 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
Church Street Community Ltd NY$203,463 Director $33,850 $28,754 2024
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $36,937 2025
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $24,653 2023
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $50,313 2023
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $47,605 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $11,284 2024
Horizons Unlimited Inc ME$207,295 President $11,400 $11,048 2023
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $5,545 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $35,166 2023
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $53,850 2024
Crestline Child Care Inc OH$201,072 Director $42,798 $42,612 2024
Community Childhood Learning Place ME$200,452 President $200 $194 2023
Successful Children Learning Center Ii MD$210,269 President $33,203 $30,042 2023
Greenacres Child Care Center TX$210,721 President $34,563 $32,500 2024
Keeps Inc NY$210,746 Executive Director $84,150 $71,481 2024
Cooperation Station MN$199,204 Director $43,468 $41,568 2023
Care And Share Day Homes Inc GA$210,774 Director $76,282 $72,101 2024
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $44,527 2023
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $60,458 2023
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $58,281 2023
First United Methodist Church SC$211,830 Director $37,019 $37,376 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $66,011 2024
Stacyville Kids Care Inc IA$212,849 Director $47,690 $49,087 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $14,146 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,815 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default93rd
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted91st
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 (Gloria Peters) 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 150 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,915 is reasonable (approximately the 93rd 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.