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PeerBasis
Compensation Comparability Determination

Yolandas World Of Learning Center Inc

Executive Director / CEO

EIN 721488706
LA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Octavia Sterling, Executive Director / CEO ($4,506) against every comparable organization that fit the selection criteria — 105 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

105 organizations qualified on sector, size, and geography 105 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $89,687 $4,506
$8,67410th
$17,28825th
$33,973Median
$46,86875th
$56,89890th
$4,506This org · 4th
p10$8,674
p25$17,288
p50$33,973
p75$46,868
p90$56,898
$4,506

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 LA 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
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,479 2023
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $7,678 2023
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $14,648 2024
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $32,957 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $41,451 2025
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $22,602 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $89,687 2024
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $12,276 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $42,267 2023
Sugar & Spice Child Care Center MI$183,796 President $50,000 $46,868 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $12,059 2025
Downtown Childcare Center NM$160,314 Director $40,080 $39,149 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,341 2025
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,583 2024
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $19,924 2024
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $7,643 2025
Lily Missions Center MI$189,295 President $24,615 $23,755 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $25,439 2024
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,482 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $24,068 2023
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,666 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $63,772 2024
Nursery Rhyme Inc LA$148,508 President $59,440 $59,440 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,303 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $43,017 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to LA cost of living and 2024 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 LA 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted4th

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 (Octavia Sterling) 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 105 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,506 is reasonable (approximately the 4th 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.