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PeerBasis
Compensation Comparability Determination

Firm Foundation Early Learning Academy

Executive Director / CEO

EIN 352424156
GA · NTEE B99
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Janet Johnson, Executive Director / CEO ($15,950) against every comparable organization that fit the selection criteria — 315 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Janet Johnson — reported title “School Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

315 organizations qualified on sector, size, and geography 315 within the band form the benchmarked peer set.

Distribution of comparable compensation

$188 total compensation of comparable organizations → $276,819 $15,950
$10,55710th
$29,12425th
$48,655Median
$72,11875th
$99,86690th
$15,950This org · 15th
p10$10,557
p25$29,124
p50$48,655
p75$72,118
p90$99,866
$15,950

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 GA 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
Peace Action Fund Of New York NY$218,425 Executive Director $79,486 $71,434 2024
Corsicana Artist And Writer TX$218,446 Executive Di $33,800 $34,619 2023
Wholly Informed Sex Ed TX$217,462 Executive Director $75,018 $74,632 2024
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $43,777 2025
Seniors On A Mission Inc FL$217,177 Executive Director $79,159 $73,958 2024
Wind & Oar Boat School OR$216,987 Executive Dir. $42,439 $39,196 2024
Human Systems Dynamics Institute MN$219,090 Executive Di $71,250 $72,088 2023
Earth & Space Expedition Center AZ$216,532 Executive Dir. $55,000 $52,606 2024
Coalition For Physician Well-being Inc FL$216,395 Executive Director $37,496 $36,068 2023
Unitarian Universalist Legislative Ministry Of New Jersey Inc NJ$216,140 Executive Director $70,000 $62,158 2024
Core Skills Institute KS$215,394 Ceo $66,062 $70,980 2024
You Decide Kentucky Inc KY$215,128 Executive Director $73,846 $81,235 2023
Alabama Afl-cio Labor Institute For AL$214,965 President $40,744 $43,777 2024
Franklin-simpson Educational KY$221,006 Chairman $6,600 $7,052 2024
Faa Child Development Center DC$214,087 Board $27,461 $24,674 2023
Linking Community Now Inc FL$221,985 Executive Director $56,834 $53,100 2024
Media Network Of Waterford Covert Center MI$222,333 Executive Director $52,894 $55,901 2023
Aamva Region Iii Inc VA$223,129 Director, Regions Iii & Iv $15,356 $15,182 2023
Dui Victims Center Of Kansas Inc KS$223,232 Executive Director (Former) $43,190 $46,405 2024
Philosophy Learning And Teaching Org WA$223,267 Executive Dir. $57,500 $52,711 2023
National Shoe Travelers Association OR$223,771 Executive Director $71,262 $64,120 2025
By Kids Inc NY$224,087 Board Member And Executive Director $86,400 $77,648 2024
The Learning Center Of Key West Inc FL$211,729 Ceo $60,000 $57,714 2023
Carefirst Community Health Services MI$211,704 Chief Executive Officer $78,928 $86,836 2022
Pittsburgh Fellows PA$224,270 Executive Director $75,000 $74,385 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted13th

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 (Janet Johnson) 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 315 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,950 is reasonable (approximately the 15th 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.