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PeerBasis
Compensation Comparability Determination

A Caring Place Child

Executive Director / CEO

EIN 141912600
OH · NTEE I72
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amy Lingerfelt, Executive Director / CEO ($52,192) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,600 total compensation of comparable organizations → $140,262 $52,192
$40,15310th
$51,04325th
$60,740Median
$72,34875th
$88,20390th
$52,192This org · 29th
p10$40,153
p25$51,043
p50$60,740
p75$72,348
p90$88,203
$52,192

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 OH 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
Children's Advocacy Center TN$311,408 Executive Director $64,541 $60,611 2025
Fresno Child Abuse Prevention Council CA$311,555 Executive Director $106,181 $86,567 2023
Valley Of The Moon Children's CA$312,091 Director Of Programs $63,285 $51,595 2023
Emma's House Bitterroot Valley - MT$314,213 Executive Director $103,286 $105,118 2023
Celebrate Children Foundation WI$305,214 Executive Director $29,353 $28,113 2024
Inheritance Adoptions TX$304,960 Executive Director $87,313 $80,096 2024
Great Plains Casa For Kids Inc TX$317,993 Executive Di $63,716 $58,450 2024
Unsilenced Project Inc CA$302,540 President $38,640 $31,502 2023
Edu4life AZ$300,636 Chief Executive Officer $65,943 $58,159 2024
Exploited Children's Help Organization KY$322,500 Executive Director $80,089 $81,239 2023
Casa Of The High Plains Inc TX$323,108 Executive Di $53,594 $49,164 2024
Over The Rainbow PA$297,345 Executive Director $75,304 $68,868 2024
Celestial Services Inc CA$325,974 Ceo $52,500 $41,574 2024
Sexually Abused Children's Relief KS$329,106 Executive Director $54,677 $54,170 2024
The Blue Ribbon Project MD$291,188 Presidednt&director $25,622 $22,616 2023
Epik Project WA$330,083 Executive Director $68,750 $56,448 2024
Unified Child Advocacy Network IL$331,902 Exec. Director $68,500 $63,582 2023
Child Abuse Prevention Services Of Tuscaloosa Inc AL$333,157 Director $50,140 $51,143 2023
Prevent Child Abuse Oregon OR$285,797 Executive Dir. $95,708 $81,508 2024
African Institute For Children Studies AZ$285,614 Executive Director $72,813 $62,563 2025
Child Assault Prevention Project Of Washoe County NV$280,285 Executive Director $65,000 $58,211 2025
North Star Family Advocacy Center MN$279,355 Executive Dir. $106,000 $96,053 2024
Youth Services Bureau Of IN$346,570 Executive Di $54,159 $53,924 2023
Hope Haven Of Hancock County Inc MS$348,779 Board Member $2,473 $2,600 2023
Randolph County Childrens Advocacy Center Inc WV$350,000 Executive Director $61,685 $59,671 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 OH 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 default29th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted26th

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 (Amy Lingerfelt) 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 66 similarly situated organizations (Same NTEE sector (I72), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,192 is reasonable (approximately the 29th 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.