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PeerBasis
Compensation Comparability Determination

Little Treasures Preschool Inc

Executive Director / CEO

EIN 841567700
CO · NTEE P33
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Wendi Helms, Executive Director / CEO ($69,427) against every comparable organization that fit the selection criteria — 349 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

349 organizations qualified on sector, size, and geography 349 within the band form the benchmarked peer set.

Distribution of comparable compensation

$277 total compensation of comparable organizations → $409,352 $69,427
$20,06910th
$42,17725th
$57,465Median
$71,21675th
$89,87590th
$69,427This org · 70th
p10$20,069
p25$42,177
p50$57,465
p75$71,216
p90$89,875
$69,427

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 CO 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
Small Steps Inc TN$429,647 Executive Dir. $84,145 $94,681 2024
World Harvest Ministries Inc IN$429,431 President $15,880 $18,457 2023
Early Childhood Center Inc MD$430,955 Vice President $2,256 $2,200 2025
Apple Valley School WY$428,183 Executive Di $58,417 $66,963 2024
Readiness Center Inc MI$432,212 Executive Director $64,000 $70,714 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $36,544 2023
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $67,539 2024
Willa Road Childrens Center DE$425,561 Director $59,350 $64,046 2023
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $85,756 2024
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $31,802 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $26,412 2024
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $40,657 2024
Aspire Inc NJ$436,487 Director $173,725 $166,040 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $46,878 2025
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $59,787 2023
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $31,644 2025
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $70,579 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $68,003 2023
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $79,445 2024
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $3,283 2023
The Discovery Place MO$418,314 Executive Di $72,477 $84,602 2023
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $77,917 2024
Bright Beginnings Childrens Center MA$442,551 President $50,300 $48,386 2024
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $41,273 2024
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $46,884 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO cost of living and 2025 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 CO 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 default70th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted69th

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 (Wendi Helms) 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 349 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $69,427 is reasonable (approximately the 70th 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.