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

Kids Are Kids Learning Center Inc

Executive Director / CEO

EIN 640721801
MS · NTEE P33Z
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Daisy Johnson, Executive Director / CEO ($19,500) against every comparable organization that fit the selection criteria — 352 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Daisy Johnson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

352 organizations qualified on sector, size, and geography 352 within the band form the benchmarked peer set.

Distribution of comparable compensation

$225 total compensation of comparable organizations → $333,496 $19,500
$19,12610th
$37,32325th
$47,251Median
$59,88875th
$74,28390th
$19,500This org · 11th
p10$19,126
p25$37,323
p50$47,251
p75$59,888
p90$74,283
$19,500

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 MS 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
St Paul Outreach Inc IL$456,021 Center Director $60,298 $51,699 2024
Community Child Care Center Of NY$459,282 Executive Director $67,745 $53,387 2024
Enchanted Days Learning Center MS$459,592 Board Member $73,916 $73,916 2023
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $65,691 2025
London Bridge Child Care Center Inc RI$459,901 Executive Director $93,440 $78,139 2024
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,182 2024
W C Christian Child SC$452,529 Assistant $45,238 $44,112 2022
Blackhawk Learning Connection IL$463,727 Executive Director $56,484 $49,859 2023
Cameron Road Daycare Inc WI$463,965 President $51,734 $47,119 2024
Rockford Day Nursery IL$464,385 Executive Director (Thru May 2023) $61,685 $54,450 2023
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $49,373 2024
Kiddie Korner Child Development PA$464,569 Executive Director $67,654 $58,838 2024
Rhemas Child Care Center Inc MI$450,234 President $66,800 $61,907 2023
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $45,300 2023
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $37,780 2024
Learn N Move ND$448,030 Center Director (Jan-july) $24,203 $23,848 2023
Jars Of Clay Childrens Center Inc KS$467,005 Program Director $48,000 $45,224 2024
Amerikids Christian Center MO$467,435 Assistant Director $69,750 $62,768 2025
Sunnyside Daycare IL$445,477 President $85,100 $72,963 2024
Fairmount Christian Child Care VA$470,308 Child Care Director $63,670 $55,198 2023
Saving All Children CA$444,706 Executive Dir. $47,400 $35,695 2024
Winn Area Activity Center MI$444,617 President $250 $225 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $33,625 2024
Bright Beginnings Childrens Center MA$442,551 President $50,300 $39,420 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $63,478 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default11th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted10th

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 (Daisy Johnson) 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 10, 2026, comparing compensation against 352 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,500 is reasonable (approximately the 11th 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 10, 2026.