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PeerBasis
Compensation Comparability Determination

Tesoritos Daycare & Learning Center Inc

Executive Director / CEO

EIN 660702655
PR · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Waleska Garcia, Executive Director / CEO ($33,348) against every comparable organization that fit the selection criteria — 331 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

331 organizations qualified on sector, size, and geography 331 within the band form the benchmarked peer set.

Distribution of comparable compensation

$243 total compensation of comparable organizations → $372,461 $33,348
$18,26910th
$37,14025th
$50,500Median
$65,88975th
$82,04390th
$33,348This org · 22nd
p10$18,269
p25$37,140
p50$50,500
p75$65,889
p90$82,043
$33,348

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Davenport Child Care Inc MA$406,019 Program Dire $55,199 $55,199 2023
Caroline Asp Inc NY$407,102 Director $69,304 $67,316 2024
Mechanicsburg Learning Center PA$407,373 Executive Di $15,163 $15,163 2023
St Andrews Preschool And Day Care AZ$404,717 Preschool Director $56,853 $55,222 2024
Growing In Gods Love Childcare MT$404,123 Director $66,409 $64,504 2024
Crosskids Child Development Center AR$408,653 Assistant Di $5,000 $5,000 2023
Phmc 1500 PA$408,656 Vp & Secretary $372,461 $372,461 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $93,345 2023
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $42,920 2023
Faith Academy Inc NC$409,942 Ceo / President $62,400 $60,610 2024
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $59,819 2023
Tracy Kids World MN$402,253 President $15,600 $15,152 2024
Butte Valley Montessori CA$410,323 Controller $66,387 $62,820 2025
A Child's Delight Too Inc MN$412,253 Executive Di $36,900 $36,900 2023
Gps Kids Club KS$399,815 Director $29,690 $28,838 2024
Capacidad MA$412,875 Executive Director $71,640 $67,791 2025
Next To Parents Daycare Center Inc LA$399,532 President $48,000 $48,000 2023
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $63,330 2024
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $75,929 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $29,175 2024
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $45,904 2023
Morning Star Education Center CA$397,907 President $720 $699 2024
Roseland Christian Preschool FL$397,733 Preschool Di $54,060 $51,156 2025
Chaffee County Childcare CO$397,719 Executive Director $43,000 $44,763 2022
Faith Hope & Love School CA$414,917 Director $45,000 $42,582 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PR 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. 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 default22nd
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted21st

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 (Waleska Garcia) 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 331 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,348 is reasonable (approximately the 22nd 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.