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PeerBasis
Compensation Comparability Determination

Hand-n-hand Early Learning Center Inc

Executive Director / CEO

EIN 320365452
DE · NTEE B19
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leah Brown, Executive Director / CEO ($5,635) against every comparable organization that fit the selection criteria — 34 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: Leah Brown — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

34 organizations qualified on sector, size, and geography 34 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $250,165 $5,635
$7,90110th
$15,71425th
$41,870Median
$81,56475th
$139,77090th
$5,635This org · 9th
p10$7,901
p25$15,714
p50$41,870
p75$81,564
p90$139,770
$5,635

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 DE 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
Richland County Public Education SC$232,424 Executive Director $76,152 $83,532 2023
Enterprise Institute SD$231,030 Executive Director $153,725 $178,386 2023
The Academy On Capitalism And Limited IL$238,786 Executive Director $113,000 $113,457 2024
Catch The Stars Foundation IN$227,758 Executive Directorprogram Director $48,327 $52,048 2024
Cristo Rey Dallas Academic Center TX$249,287 Cfo $15,712 $16,525 2023
Help Homeschool OH$250,586 Director $9,000 $9,735 2024
Indiana Lifelong Learning Projects Inc IN$251,320 Chair $70,249 $75,659 2024
Youth Mentoring Initiative Inc IN$251,881 Executive Di $63,550 $70,465 2023
Unique Xpression Ministries Inc $215,734 Executive Director $15,000 $15,443 2023
Badgerland After School Enrichment Program Inc WI$259,957 Executive Director $66,827 $73,383 2023
District 7 High School Rodeo ID$207,400 Secretary $7,000 $7,605 2024
Computer Recycling Of Virginia Inc VA$267,891 President & Ceo $74,500 $73,464 2024
Gpf Woodson Park Nmtc Inc GA$201,061 Executive Director $18,151 $18,639 2024
Citysquash Support Corporation NY$268,677 President $44,709 $41,260 2024
Srcs Building Company MN$198,837 Director $4,818 $5,005 2023
Enlearn WA$274,936 Ceo $153,613 $144,607 2023
Geneva Lake Astrophysics And Steam Inc WI$187,866 President $142,540 $156,523 2023
Interra Cares Foundation Inc IN$176,598 Chief Strate $232,278 $250,165 2024
Children First Foundation AZ$293,527 Treasurer Until 12/1/23 $23,078 $22,667 2024
Partners Library Action Network TX$293,669 Executive Director Until 3.31.23 $28,260 $28,871 2024
Excellence Academies Foundation Inc NY$170,893 Director/ceo $44,709 $42,479 2023
Chd Academy CA$169,137 President $10,000 $8,591 2025
Satori Elementary School Inc TX$303,455 Executive Director $64,586 $64,280 2025
Nys Clsa NY$164,863 Executive Director $5,848 $5,557 2023
Skourtes Institute OR$158,603 Dir, Pres. & $1 $1 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DE cost of living and 2024 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 DE 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)6th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted3rd

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 (Leah Brown) 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 34 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,635 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.