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PeerBasis
Compensation Comparability Determination

Laughter N Learning Center

Executive Director / CEO

EIN 812358951
CA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leslie Davis, Executive Director / CEO ($13,500) against every comparable organization that fit the selection criteria — 194 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Leslie Davis — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

194 organizations qualified on sector, size, and geography 194 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $199,927 $13,500
$12,24110th
$30,31225th
$47,271Median
$64,36175th
$80,92390th
$13,500This org · 11th
p10$12,241
p25$30,312
p50$47,271
p75$64,361
p90$80,923
$13,500

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 CA 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
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $79,991 2023
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $40,167 2023
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $15,406 2024
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $17,599 2024
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $7,019 2022
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $30,054 2023
Hope Early Learning Center Corporation ND$236,614 President $33,162 $43,390 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $59,505 2023
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $64,372 2025
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $4,249 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $61,689 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,847 2024
Our Children's House Inc NC$234,801 Executive Director $48,397 $59,623 2023
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $12,589 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $45,541 2024
Generations Child Care Inc PA$246,150 President $19,300 $22,289 2024
Sealed With A Kid Inc IA$246,162 Director $13,455 $16,621 2025
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $7,097 2023
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $72,046 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $22,045 2023
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $42,458 2024
Community For Woodstock VT$247,832 Director $9,442 $11,331 2023
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $9,813 2024
The Ramabai India Project SC$231,075 Ceo/president $60,000 $72,489 2024
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $35,845 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default11th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted11th

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 (Leslie Davis) 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 194 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,500 is reasonable (approximately the 11th 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.