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PeerBasis
Compensation Comparability Determination

Destiny Kidz Center

Executive Director / CEO

EIN 753195110
WA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wanda Norris, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 312 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

312 organizations qualified on sector, size, and geography 312 within the band form the benchmarked peer set.

Distribution of comparable compensation

$280 total compensation of comparable organizations → $414,864 $26,000
$18,46610th
$38,24125th
$56,433Median
$70,39175th
$86,79490th
$26,000This org · 14th
p10$18,466
p25$38,241
p50$56,433
p75$70,391
p90$86,794
$26,000

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 WA 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
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $84,005 2025
Rainbow Child Care Center MS$374,365 Director $855 $1,064 2023
Steampark Inc NJ$375,507 Executive Di $58,500 $58,339 2023
Lifeways Of Wisconsin Inc WI$376,674 Secretary/treasurer $56,413 $62,269 2025
Children's Castle Inc SD$369,953 President $21,240 $26,182 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $56,328 2023
Sanctuary Life Inc IN$378,115 Secretary $12,000 $14,134 2023
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $58,638 2024
God's Hands Academy CA$378,715 President $110,651 $103,658 2024
Lindale Child Care Program VA$368,650 Executive Director $67,532 $70,741 2024
Lasalle Early Childhood Center Inc NY$379,537 Pres/exec Dir $57,087 $55,964 2024
Bright Futures Growth And Development CA$379,961 President & Ceo $59,615 $55,848 2024
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $99,824 2024
Mendota Child Development Center Inc IL$380,705 Director $21,235 $23,318 2023
The Happy Day Express Inc IL$382,261 Admin Director $45,044 $49,462 2023
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $68,606 2023
Tender Loving Care Creative Learning MS$383,031 Vice President $44,352 $55,173 2023
Urban Learning And Teaching Center DC$383,216 Executive Di $70,923 $67,520 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $53,632 2025
Jazzyz Little Treasurez Childcare And Learning Ctr SC$364,491 President $78,000 $88,281 2024
Morrison Community Day Care Center IL$383,595 Staff Director $38,795 $42,600 2023
Sandite Child Development Center Inc OK$363,871 Director $59,486 $71,062 2024
Threshold Montessori School TN$363,613 Executive Director $85,800 $97,843 2024
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $59,417 2024
Early Steps Learning Foundation MN$384,953 Executive Director $43,660 $48,186 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default14th
Total compensation (D + F), as reported (no adjustments)17th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted13th

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 (Wanda Norris) 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 312 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 14th 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.