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PeerBasis
Compensation Comparability Determination

Mighty Oaks Enrichment Center

Executive Director / CEO

EIN 451542660
KS · NTEE B24
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of June Duehring, Executive Director / CEO ($25,000) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: June Duehring — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$148 total compensation of comparable organizations → $159,246 $25,000
$21,10910th
$32,03225th
$43,505Median
$55,28175th
$73,46190th
$25,000This org · 12th
p10$21,109
p25$32,032
p50$43,505
p75$55,281
p90$73,461
$25,000

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 KS 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
Fhl Academy Inc MN$457,508 President $32,048 $29,312 2024
The Masters Study Inc IN$457,523 Director $1,600 $1,562 2024
Wild Fern Montessori School VA$459,360 Head Of School $48,499 $43,346 2024
The Open School CA$459,653 Chairman $47,321 $38,941 2023
Carter Christian Academy Inc KY$459,674 Teacher $33,417 $32,376 2025
Realms Of Inquiry UT$448,232 Executive Di $54,021 $51,178 2024
Weaver Child Development Center OH$464,055 Exec Director/vice President $72,921 $69,648 2025
Living Word Christian Academy TX$464,702 Waco, Tx $38,588 $35,730 2024
Heartland Christian Academy Inc MN$467,140 Director Of Operations $44,752 $40,932 2024
Richmond Primary School VA$467,254 Founder/executive Director $65,976 $60,708 2023
Wild Oak Independent School NC$470,269 Vp $45,000 $41,930 2025
Dalton Learning Academy Inc FL$439,244 President $80,250 $69,783 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $30,886 2023
Masjidullahs New Medina Learning Institute PA$471,177 Secretary $8,085 $7,684 2023
Atx Kids Club TX$438,372 Executive Dir. $87,717 $81,219 2024
Violeta Montessori School Inc MA$471,218 Head Of School $39,793 $34,077 2023
Evergreen Garden School WA$437,214 Director $55,725 $47,545 2023
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $46,952 2023
Brighton Academy OR$435,945 Chairman/pre $38,900 $33,438 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $30,902 2024
The Academy For Children Inc NJ$434,561 President $100,008 $82,651 2024
All Saints Elementary Of Tipperary Hill NY$475,487 Principal $54,474 $45,564 2024
The New School Of Syracuse NY$432,680 Director $51,500 $41,966 2025
Gainesville Georgia Homeschool GA$432,378 Frmr Mbr; Cr $1,800 $1,675 2024
Phoenix Academic Center Inc OK$432,153 Head Administrator $65,660 $66,924 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KS 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 KS 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 default12th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted12th

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 (June Duehring) 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 13, 2026, comparing compensation against 130 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,000 is reasonable (approximately the 12th 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 13, 2026.