Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Little Blossom Learning Center

Executive Director / CEO

EIN 993038286
SD · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Whitney Reimer, Executive Director / CEO ($14,615) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Whitney Reimer — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$187 total compensation of comparable organizations → $89,484 $14,615
$8,09610th
$17,29725th
$33,923Median
$46,74075th
$56,76190th
$14,615This org · 25th
p10$8,096
p25$17,297
p50$33,923
p75$46,740
p90$56,761
$14,615

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 SD 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
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $4,496 2024
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,475 2023
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $32,882 2023
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $7,660 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $41,358 2025
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $22,551 2023
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $12,248 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $42,172 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $89,484 2024
Sugar & Spice Child Care Center MI$183,796 President $50,000 $46,762 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $12,031 2025
Downtown Childcare Center NM$160,314 Director $40,080 $39,060 2024
Lily Missions Center MI$189,295 President $24,615 $23,701 2023
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,245 2025
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,514 2024
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $19,879 2024
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $7,626 2025
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $25,381 2024
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,461 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,635 2023
Center City Academy Inc KS$197,304 Development Director $65,000 $63,628 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $24,014 2023
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,176 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $42,919 2023
Cooperation Station MN$199,204 Director $43,468 $40,068 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SD 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 SD 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 default25th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted25th
All sources (D + E + F), adjusted38th

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 (Whitney Reimer) 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 106 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $14,615 is reasonable (approximately the 25th 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.