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PeerBasis
Compensation Comparability Determination

Learn N Move

Executive Director / CEO

EIN 810697524
ND · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Collins -Lnm, Executive Director / CEO ($24,203) against every comparable organization that fit the selection criteria — 350 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: Stephanie Collins -Lnm — reported title “Center Director (Jan-July)”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

350 organizations qualified on sector, size, and geography 350 within the band form the benchmarked peer set.

Distribution of comparable compensation

$229 total compensation of comparable organizations → $338,462 $24,203
$18,97010th
$37,75925th
$47,971Median
$60,84175th
$75,60890th
$24,203This org · 14th
p10$18,970
p25$37,759
p50$47,971
p75$60,841
p90$75,608
$24,203

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 ND 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
Miss Tinas Preeschool Inc AR$449,326 President $38,540 $38,343 2024
Sunny Bunch Christian Childcare Center Inc MI$449,651 Chairman Of The Board $48,880 $45,974 2023
Rhemas Child Care Center Inc MI$450,234 President $66,800 $62,829 2023
Sunnyside Daycare IL$445,477 President $85,100 $74,050 2024
Saving All Children CA$444,706 Executive Dir. $47,400 $36,227 2024
Winn Area Activity Center MI$444,617 President $250 $229 2024
W C Christian Child SC$452,529 Assistant $45,238 $44,769 2022
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $34,125 2024
Bright Beginnings Childrens Center MA$442,551 President $50,300 $40,007 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $64,424 2024
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $65,687 2024
Islip School Age Child Care Corp NY$455,271 Program Director $85,563 $66,669 2025
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $26,163 2025
St Paul Outreach Inc IL$456,021 Center Director $60,298 $52,468 2024
Kids Are Kids Learning Center Inc MS$457,510 President $19,500 $19,790 2023
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $38,759 2025
Community Child Care Center Of NY$459,282 Executive Director $67,745 $54,182 2024
Aspire Inc NJ$436,487 Director $173,725 $137,286 2024
Enchanted Days Learning Center MS$459,592 Board Member $73,916 $75,017 2023
London Bridge Child Care Center Inc RI$459,901 Executive Director $93,440 $79,302 2024
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $55,843 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $30,215 2023
Olivet Academy Early Learning Center NY$462,333 Director $1,500 $1,200 2024
Blackhawk Learning Connection IL$463,727 Executive Director $56,484 $50,601 2023
Readiness Center Inc MI$432,212 Executive Director $64,000 $58,468 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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)13th
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 (Stephanie Collins -Lnm) 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 350 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,203 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.