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PeerBasis
Compensation Comparability Determination

Christian Child Development Center Inc

Executive Director / CEO

EIN 561829929
NC · NTEE P330
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Vickie Mehta, Executive Director / CEO ($171,500) against every comparable organization that fit the selection criteria — 273 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Vickie Mehta — reported title “PRESIDENT AMERITA”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

273 organizations qualified on sector, size, and geography 273 within the band form the benchmarked peer set.

Distribution of comparable compensation

$204 total compensation of comparable organizations → $379,882 $171,500
$11,95910th
$30,07225th
$44,903Median
$60,30675th
$72,96890th
$171,500This org · 100th
p10$11,959
p25$30,072
p50$44,903
p75$60,306
p90$72,968
$171,500

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 NC 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
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $32,529 2025
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,320 2024
Little Leaf Learning Center Inc NE$294,673 President $41,383 $44,217 2024
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $40,458 2023
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,437 2023
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $31,530 2024
Second Home Learning Center VA$293,321 Executive Director $52,192 $50,062 2024
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $65,675 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $42,449 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $15,433 2024
Little Ones Academy CA$298,948 President $23,286 $19,975 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,771 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $60,306 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $26,988 2024
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $16,884 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $34,120 2023
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $49,927 2024
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $36,648 2024
It Takes A Village Inc NJ$288,918 Trustee $38,189 $34,872 2023
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $57,233 2024
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $64,393 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,500 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $82,123 2024
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $72,683 2024
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $29,508 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default100th
Total compensation (D + F), as reported (no adjustments)99th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted99th

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 (Vickie Mehta) 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 273 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $171,500 is reasonable (approximately the 100th 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.