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PeerBasis
Compensation Comparability Determination

Little Lambs Children's Center

Executive Director / CEO

EIN 311221982
OH · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael T Fluhart, Executive Director / CEO ($84,000) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael T Fluhart — reported title “ADMINISTRATOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,164 total compensation of comparable organizations → $180,064 $84,000
$21,36310th
$33,81525th
$45,714Median
$68,14075th
$116,57290th
$84,000This org · 76th
p10$21,363
p25$33,815
p50$45,714
p75$68,140
p90$116,572
$84,000

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 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
Regional Division Inc WI$4,336 President/ceo $172,803 $180,064 2023
The Webb Schools Real Estate Fund CA$4,514 Trustee $201,754 $173,824 2023
Iiaa Educational Foundation VA$4,179 Ceo $58,522 $54,761 2024
Sage Future Inc DE$3,975 Acting Director $87,895 $85,870 2023
Midtown Youth Academy DC$3,937 President/executive Direct $43,900 $37,335 2024
Academy Global Learning TX$3,869 Trustee $1,200 $1,164 2024
Kipp Metro Atlanta Opportunity Fund Inc GA$3,860 Ceo $33,706 $33,815 2023
Knowledge Standards Foundation OH$3,775 President $86,283 $91,182 2023
Frankie Casseb Youth Literacy Club TX$5,235 Director $24,000 $23,954 2023
Rancho Santiago Community College CA$3,443 Executive Director $41,807 $36,020 2023
Nevada Vision Foundation NV$3,375 Coo $72,000 $68,140 2025
Simonds Music And Technology Founda CA$5,532 Treasurer $10,375 $8,458 2025
Ever Scouts Education Foundation DE$5,539 Executive Di $50,000 $48,848 2023
Mississippi Charter Schools Association MS$3,160 Former Executive Director $108,000 $116,572 2024
Dudley Square Realty Corporation MA$3,151 Treasurer/chief Of Operations $30,741 $26,771 2024
Ib Fund Us Inc DC$5,800 Board Member $24,400 $21,363 2023
Blue Line Foundation TX$6,000 Officer $48,000 $46,533 2024
String Theory Corporation PA$6,220 Ceo $44,482 $44,260 2023
Whitworth Foundation WA$6,377 University President $43,858 $38,054 2024
The Corporation For Penn State PA$6,380 President $56,351 $54,460 2024
Graduate Center Foundation Housing NY$6,406 Secretary $50,703 $45,714 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 default76th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted33rd

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 (Michael T Fluhart) 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 21 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $84,000 is reasonable (approximately the 76th 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.