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PeerBasis
Compensation Comparability Determination

Little Cubz Learning Center Inc

Executive Director / CEO

EIN 920581839
FL · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa Mcclendon, Executive Director / CEO ($43,700) against every comparable organization that fit the selection criteria — 317 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

317 organizations qualified on sector, size, and geography 317 within the band form the benchmarked peer set.

Distribution of comparable compensation

$368 total compensation of comparable organizations → $183,837 $43,700
$25,58410th
$42,12125th
$58,040Median
$77,05175th
$103,11590th
$43,700This org · 27th
p10$25,584
p25$42,121
p50$58,040
p75$77,051
p90$103,115
$43,700

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 FL 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
Pleasant Grove Academy SC$463,791 Director $23,187 $25,750 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $51,942 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $106,074 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $41,227 2023
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $75,221 2023
Montessori Community School Inc GA$461,783 Ceo $12,000 $12,844 2024
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $47,475 2025
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $44,681 2023
Right Step Inc WI$470,704 Director $101,407 $112,735 2024
Family Learning Center Inc NM$456,306 Executive Di $43,755 $51,575 2023
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $37,110 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $48,232 2023
Acton Cooperative School Inc MA$472,687 Director $73,841 $72,720 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $67,171 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $33,414 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $60,373 2024
Morningside Day Out GA$475,549 Director $39,331 $42,097 2024
Sonshine Patch Inc CO$451,060 Director $56,729 $57,904 2024
Child's Play Learning Center Inc TX$478,657 Secretary & Asst Program Director $336 $368 2023
Dynasty Child Care Center OH$479,850 President $45,757 $51,589 2024
St Mary's Episcopal School VA$480,546 Executive Director $41,254 $41,309 2025
Rainbow Kidz Inc WI$482,156 President $40,118 $44,599 2024
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $2,044 2024
Spark Preschool OH$444,348 Administrator $115,324 $130,022 2024
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $118,064 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default27th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted27th

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 (Teresa Mcclendon) 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 317 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,700 is reasonable (approximately the 27th 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.