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PeerBasis
Compensation Comparability Determination

Mechanicsburg Learning Center

Executive Director / CEO

EIN 231982624
PA · NTEE P33Z
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Charlene White, Executive Director / CEO ($15,163) against every comparable organization that fit the selection criteria — 329 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: Charlene White — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

329 organizations qualified on sector, size, and geography 329 within the band form the benchmarked peer set.

Distribution of comparable compensation

$252 total compensation of comparable organizations → $372,461 $15,163
$18,09510th
$36,56325th
$51,752Median
$64,21875th
$81,15390th
$15,163This org · 9th
p10$18,095
p25$36,563
p50$51,752
p75$64,218
p90$81,153
$15,163

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 PA 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
Caroline Asp Inc NY$407,102 Director $69,304 $60,997 2024
Tesoritos Daycare & Learning Center Inc PR$406,231 President $33,348 $33,348 2023
Crosskids Child Development Center AR$408,653 Assistant Di $5,000 $5,636 2023
Phmc 1500 PA$408,656 Vp & Secretary $372,461 $372,461 2023
Davenport Child Care Inc MA$406,019 Program Dire $55,199 $49,740 2023
Rise Child Development Center Inc TX$409,298 Ceo $93,345 $93,633 2023
Greenville Avenue Child Development Center TX$409,616 Daycare Director $42,920 $43,052 2023
Faith Academy Inc NC$409,942 Ceo / President $62,400 $62,800 2024
St Andrews Preschool And Day Care AZ$404,717 Preschool Director $56,853 $53,256 2024
Northwest Youth Power Elc Site 3 Inc GA$410,139 Executive Director $59,819 $60,314 2023
Butte Valley Montessori CA$410,323 Controller $66,387 $54,396 2025
Growing In Gods Love Childcare MT$404,123 Director $66,409 $69,724 2024
A Child's Delight Too Inc MN$412,253 Executive Di $36,900 $36,563 2023
Tracy Kids World MN$402,253 President $15,600 $15,013 2024
Capacidad MA$412,875 Executive Director $71,640 $61,087 2025
Mountain Sprouts Children's Community WA$413,422 Executive Director $65,201 $56,857 2024
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $80,644 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $28,248 2024
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $48,543 2023
Faith Hope & Love School CA$414,917 Director $45,000 $36,872 2025
Gps Kids Club KS$399,815 Director $29,690 $31,241 2024
Next To Parents Daycare Center Inc LA$399,532 President $48,000 $53,001 2023
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $91,555 2023
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $42,658 2024
Morning Star Education Center CA$397,907 President $720 $605 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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), adjusted9th
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 (Charlene White) 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 329 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,163 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.