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PeerBasis
Compensation Comparability Determination

Little Precious Steps

Executive Director / CEO

EIN 843637265
TX · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Charlotte D Mccarty, Executive Director / CEO ($60,428) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,800 total compensation of comparable organizations → $96,102 $60,428
$19,99110th
$31,28625th
$48,285Median
$61,26875th
$86,31090th
$60,428This org · 68th
p10$19,991
p25$31,286
p50$48,285
p75$61,268
p90$86,310
$60,428

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 TX 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
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $61,278 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $84,736 2025
Sharon Studer Inc TX$378,476 Executive Direc $54,033 $54,033 2024
Great Beginnings Preschool & Child TX$390,852 Executive Director $31,200 $31,200 2024
Abc 123 Human Resources Inc TX$392,115 President $21,946 $21,946 2024
Ls&s Preschool TX$310,898 President $54,724 $53,313 2025
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $96,102 2023
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $44,188 2023
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $31,727 2024
Church Women United-child Care Cent TX$276,693 President $4,800 $4,800 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $29,551 2025
Gray County Latchkey Inc TX$265,887 Exec Directo $30,471 $31,371 2023
Mba Mi Mundo Daycare TX$265,715 Director $12,169 $12,169 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $73,500 2024
Comunidad Child Care Center TX$249,313 Director $46,900 $48,285 2023
El Kinder Blingual Academy Inc TX$475,678 Ass Director $47,970 $47,970 2024
Longview Child Development Center TX$477,362 Executive Di $56,387 $56,387 2024
Trinity Child Development Center TX$495,386 Executive Director $59,500 $61,257 2023
Smartie Pants Academy Center Houston TX$509,537 Director $89,950 $92,607 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default68th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted68th

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 (Charlotte D Mccarty) 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 19 similarly situated organizations (Same NTEE sector (P33) + TX + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,428 is reasonable (approximately the 68th 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.