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PeerBasis
Compensation Comparability Determination

Lil Titans Daycare Corp

Executive Director / CEO

EIN 832299428
IN · NTEE B20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lora Naas, Executive Director / CEO ($49,981) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lora Naas — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$676 total compensation of comparable organizations → $100,202 $49,981
$6,32110th
$16,26325th
$30,993Median
$45,54475th
$65,24790th
$49,981This org · 77th
p10$6,321
p25$16,263
p50$30,993
p75$45,544
p90$65,247
$49,981

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 IN 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
The Northwest Florida Academy Inc FL$224,775 President $52,500 $46,768 2023
Noggin Educational Foundation TX$221,391 President $50,000 $46,068 2024
Lords Kingdom Academy Inc FL$227,205 President $21,950 $18,992 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $2,919 2025
Relay Childrens Center Inc MD$219,030 Program Director $43,960 $37,854 2024
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $26,725 2023
Tift County Foundation GA$229,338 Executive Di $55,563 $50,131 2025
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $27,697 2024
Tergar Schools Inc VT$216,281 Executive Director $20,708 $19,198 2024
Summit Christian School CO$216,159 Head Of School $110,000 $94,646 2025
Kids' World School Inc CA$215,455 President/pr $49,440 $40,483 2023
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $99,701 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $69,919 2023
Christian Education League Inc ME$213,726 President $3,819 $3,626 2023
Empowered SD$233,316 Executive Di $29,867 $30,360 2024
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $16,472 2024
Potters Hand Christian School TX$233,592 Administrator $9,433 $8,948 2023
Scholaris Academy Inc TX$212,934 President $19,878 $18,855 2023
Laramie Christian Academy WY$234,512 Principal $18,819 $18,561 2024
Ascend Micro School CO$235,564 Board Member $25,000 $22,080 2024
Path Educational Initiatives AZ$235,948 Director $72,000 $63,778 2024
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $12,016 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $59,429 2023
Rhema Corporation Inc NC$209,118 President $37,800 $35,975 2024
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,092 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default77th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted75th

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 (Lora Naas) 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 139 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,981 is reasonable (approximately the 77th 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.