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PeerBasis
Compensation Comparability Determination

Christian Learning Center Inc

Executive Director / CEO

EIN 203092002
MS · NTEE B990
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Thelma Harden, Executive Director / CEO ($8,000) against every comparable organization that fit the selection criteria — 330 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Thelma Harden — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

330 organizations qualified on sector, size, and geography 330 within the band form the benchmarked peer set.

Distribution of comparable compensation

$165 total compensation of comparable organizations → $242,741 $8,000
$9,00110th
$24,75025th
$42,672Median
$64,87375th
$87,83090th
$8,000This org · 9th
p10$9,001
p25$24,750
p50$42,672
p75$64,873
p90$87,830
$8,000

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 MS 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
Jandernoa Entrepreneurial Mentoring MI$227,525 Executive Di $132,515 $122,808 2023
Regina Inc SC$227,382 Executive Di $45,000 $40,942 2024
Everybody Wins Atlanta Inc GA$227,915 Executive Director $68,245 $61,611 2023
Theo Inc ND$226,676 Executive Director $54,718 $52,368 2024
Hip Hop Congress Inc CA$226,661 Executive Director $2,500 $1,938 2023
Noshami Institute NH$226,447 Executive Director $60,020 $49,760 2023
Michigan Leagues Of Academic Games MI$228,852 Executive Director $3,000 $2,780 2023
City Youth Matrix MD$226,278 Executive Director $18,000 $14,676 2024
Lifewerks Inc PA$229,096 President $3,000 $2,609 2024
Corner Post Media UT$225,664 Executive Director $27,840 $24,849 2024
Urban Bike Project Of Wilmington Inc DE$225,415 Executive Director $45,000 $39,562 2023
Washington Association Of Educators For Talented And Gifted WA$225,296 Executive Director $47,386 $37,000 2024
The Partnership For Excellence OH$229,942 President & $152,192 $144,732 2023
The Mehta Foundation Inc VA$225,050 President $280,000 $242,741 2023
Grand Haven Schools Foundation MI$224,879 Executive Dir. $56,774 $49,789 2025
The Gp Foundation For MI$224,525 President $30,000 $27,005 2024
Wikitongues Inc NY$230,663 Executive Director $59,796 $48,515 2023
Pittsburgh Fellows PA$224,270 Executive Director $75,000 $65,227 2024
By Kids Inc NY$224,087 Board Member And Executive Director $86,400 $68,088 2024
Vehicle For Change Inc OH$231,281 Executive Di $20,000 $18,474 2024
National Shoe Travelers Association OR$223,771 Executive Director $71,262 $56,226 2025
Little Lobbyists Family Alliance MD$231,498 Executive Director $80,000 $65,227 2024
Philosophy Learning And Teaching Org WA$223,267 Executive Dir. $57,500 $46,222 2023
Dui Victims Center Of Kansas Inc KS$223,232 Executive Director (Former) $43,190 $40,692 2024
Aamva Region Iii Inc VA$223,129 Director, Regions Iii & Iv $15,356 $13,313 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default9th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted8th

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 (Thelma Harden) 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 330 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $8,000 is reasonable (approximately the 9th 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.