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PeerBasis
Compensation Comparability Determination

Kangaroos Pouch Child Care &

Executive Director / CEO

EIN 640799716
MS · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christi Littlejohn, Executive Director / CEO ($57,500) against every comparable organization that fit the selection criteria — 334 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

334 organizations qualified on sector, size, and geography 334 within the band form the benchmarked peer set.

Distribution of comparable compensation

$225 total compensation of comparable organizations → $333,496 $57,500
$15,47310th
$33,78025th
$46,571Median
$57,70875th
$72,74190th
$57,500This org · 74th
p10$15,473
p25$33,780
p50$46,571
p75$57,708
p90$72,741
$57,500

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
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $55,401 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $2,675 2023
The Discovery Place MO$418,314 Executive Di $72,477 $68,924 2023
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $48,708 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $38,196 2024
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $81,977 2023
Faith Hope & Love School CA$414,917 Director $45,000 $33,014 2025
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $33,122 2024
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $43,464 2023
Academy Of Learning Inc AR$424,091 Director $21,950 $21,517 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $25,293 2024
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $72,207 2024
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $25,909 2024
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $50,909 2024
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $69,865 2024
Willa Road Childrens Center DE$425,561 Director $59,350 $52,178 2023
Capacidad MA$412,875 Executive Director $71,640 $54,696 2025
A Child's Delight Too Inc MN$412,253 Executive Di $36,900 $32,737 2023
Butte Valley Montessori CA$410,323 Controller $66,387 $48,705 2025
Apple Valley School WY$428,183 Executive Di $58,417 $54,554 2024
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $54,004 2023
Faith Academy Inc NC$409,942 Ceo / President $62,400 $56,230 2024
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $38,549 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $83,838 2023
World Harvest Ministries Inc IN$429,431 President $15,880 $15,036 2023

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 default74th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted73rd

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 (Christi Littlejohn) 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 334 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,500 is reasonable (approximately the 74th 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.