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PeerBasis
Compensation Comparability Determination

Johnson County Learning Center Inc

Executive Director / CEO

EIN 010970299
IN · NTEE P33
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dawn Underwood, Executive Director / CEO ($52,000) against every comparable organization that fit the selection criteria — 366 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

366 organizations qualified on sector, size, and geography 366 within the band form the benchmarked peer set.

Distribution of comparable compensation

$149 total compensation of comparable organizations → $362,617 $52,000
$21,01010th
$40,92025th
$52,648Median
$66,86275th
$84,80490th
$52,000This org · 49th
p10$21,010
p25$40,920
p50$52,648
p75$66,862
p90$84,804
$52,000

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
Binghampton Community Christian Life Center TN$485,688 Day Care Director $39,452 $39,324 2024
Northwest Child Development Centers NC$483,059 Ceo $92,661 $93,472 2023
Children Country & Lives Ccl CA$482,987 Member $15,600 $12,445 2025
Central Child Care Of Wv WV$486,079 Director $44,174 $45,355 2024
Lake Bowen Child Development Center SC$489,660 Director $41,345 $40,901 2024
Wisdomworks CA$490,269 Ceo $63,840 $50,926 2025
Children's Academy For Education TN$490,869 Ceo $9,843 $9,811 2024
Kids Corral Inc IA$477,688 Daycare Director $55,068 $57,176 2024
Longview Child Development Center TX$477,362 Executive Di $56,387 $53,486 2024
Twin Bridge Playschool Inc NY$476,436 President $25,750 $22,065 2024
El Kinder Blingual Academy Inc TX$475,678 Ass Director $47,970 $45,502 2024
Woods Hole Day Care Cooperative Inc MA$475,050 Registrar $33,352 $27,687 2025
Cedar County Coordinated Child Care IA$493,998 Director $65,403 $66,157 2025
Bright Eyes Quality Child Care Inc FL$494,858 President, Ceo $96,900 $88,870 2023
Saugerties Early Childhood Learning NY$494,960 President $15,860 $13,590 2024
Trinity Child Development Center TX$495,386 Executive Director $59,500 $58,106 2023
Corridor Christian Early Learning Center IA$495,397 Executive Dir. $57,000 $60,931 2023
Community Childrens Center CT$497,579 Executive Director $20,713 $17,941 2025
Fairmount Christian Child Care VA$470,308 Child Care Director $63,670 $60,018 2023
Amerikids Christian Center MO$467,435 Assistant Director $69,750 $68,248 2025
Jars Of Clay Childrens Center Inc KS$467,005 Program Director $48,000 $49,173 2024
First Congregational Preschool Inc CT$503,076 Executive Director $78,090 $67,640 2025
Kid Station At Heritage IA$503,388 Executive Di $71,555 $74,295 2024
Kiddie Korner Child Development PA$464,569 Executive Director $67,654 $63,976 2024
New Sharon Community Child Care Center IA$464,511 Exec Director $51,704 $53,684 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 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 default49th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted48th

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 (Dawn Underwood) 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 366 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,000 is reasonable (approximately the 49th 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.