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PeerBasis
Compensation Comparability Determination

Friendship Christian Learning Center Inc

Executive Director / CEO

EIN 311449081
OH · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Regina R Hutchinson, Executive Director / CEO ($33,280) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

Benchmarked executive: Regina R Hutchinson — 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

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$189 total compensation of comparable organizations → $90,567 $33,280
$8,36210th
$16,79125th
$34,623Median
$47,46975th
$57,43090th
$33,280This org · 45th
p10$8,362
p25$16,791
p50$34,623
p75$47,469
p90$57,430
$33,280

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
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $14,792 2024
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $4,550 2024
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,493 2023
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $7,753 2023
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $12,397 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $42,682 2023
Sugar & Spice Child Care Center MI$183,796 President $50,000 $47,329 2024
Platte County Day Care Center WY$169,116 Executive Director $43,753 $41,858 2025
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $22,823 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $90,567 2024
Lily Missions Center MI$189,295 President $24,615 $23,988 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $25,688 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $12,177 2025
Downtown Childcare Center NM$160,314 Director $40,080 $39,533 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,757 2025
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,883 2024
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $20,120 2024
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,575 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,800 2023
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $7,717 2025
Center City Academy Inc KS$197,304 Development Director $65,000 $64,398 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,856 2023
Ortega Trail Youth Center Inc CA$198,831 Secretary $53,281 $43,439 2023
Cooperation Station MN$199,204 Director $43,468 $40,552 2023
Community Childhood Learning Place ME$200,452 President $200 $189 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 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 default45th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted46th
All sources (D + E + F), adjusted44th

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 (Regina R Hutchinson) 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 108 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,280 is reasonable (approximately the 45th 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.