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PeerBasis
Compensation Comparability Determination

Lolo Preschool And Childcare

Executive Director / CEO

EIN 810393285
MT · NTEE P33Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Gina Morton, Executive Director / CEO ($50,200) against every comparable organization that fit the selection criteria — 276 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Gina Morton — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

276 organizations qualified on sector, size, and geography 276 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $354,752 $50,200
$11,81710th
$28,32825th
$44,147Median
$57,56675th
$70,43990th
$50,200This org · 63rd
p10$11,817
p25$28,328
p50$44,147
p75$57,566
p90$70,439
$50,200

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 MT 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
Lakota Child Care Center ND$316,700 Director $42,756 $43,528 2024
Douglas Braxton Inc FL$316,688 Executive Director $47,334 $41,251 2024
Nauvoo Discovery Inc IL$318,007 Trustee $50,000 $46,949 2023
Smiles Childcare CA$315,687 Ceo $14,000 $11,547 2023
The Phyllis Wheatley Rise To Read Campaign Inc FL$315,451 Chairwoman & Ceo $38,730 $33,753 2024
Hyde County Child Development SD$314,742 President $701 $718 2024
Sargent Childcare Association CO$314,695 Director $52,440 $46,648 2024
Roots And Wings Kids Inc NY$313,070 Director $78,000 $65,387 2024
Youth Organizations United To Rise DC$311,988 Executive Director Not Indepe $49,247 $41,275 2023
Learning Tree Development Center MS$322,909 Director $26,400 $28,083 2023
Ls&s Preschool TX$310,898 President $54,724 $49,474 2025
Westonka School Age Kids Core Inc MN$310,685 Director $49,820 $45,668 2024
Dc Family Child Care Association DC$309,152 President $60,000 $50,287 2023
Shirayuri Youchien CA$325,515 President $38,400 $30,761 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $50,788 2024
Fall Creek School Age Program NY$308,675 Program Director $38,073 $31,916 2024
St Mary Coptic Community Center PA$308,572 President $13,500 $12,489 2024
Pee Wee Angels Christian Learning Center AL$307,630 Executive Director $65,400 $65,545 2024
All Belong To Christ Daycare & NE$307,350 Daycare Dire $57,558 $57,431 2024
Cane Child Development Center RI$327,937 Director $57,637 $51,271 2024
Porter Group Inc AL$327,956 President $3,000 $3,007 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $60,265 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $52,820 2024
Honeybear Daycare Center Inc MT$305,218 President $103,277 $100,615 2025
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $25,273 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default63rd
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted62nd

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 (Gina Morton) 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 276 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,200 is reasonable (approximately the 63rd 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.