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PeerBasis
Compensation Comparability Determination

First Gethsemane Center For Family Development Inc

Executive Director / CEO

EIN 611309277
KY · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dana Harvey, Executive Director / CEO ($7,643) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dana Harvey — reported title “BOARD MEMBER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$186 total compensation of comparable organizations → $89,285 $7,643
$8,67010th
$15,72825th
$33,725Median
$46,63675th
$56,63590th
$7,643This org · 8th
p10$8,670
p25$15,728
p50$33,725
p75$46,636
p90$56,635
$7,643

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 KY 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
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,472 2023
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $4,486 2024
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $14,583 2024
Platte County Day Care Center WY$169,116 Executive Director $43,753 $41,265 2025
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $32,809 2023
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $22,500 2023
Linked Together Inc NH$165,914 Executive Director $106,954 $89,285 2024
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $12,222 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $42,078 2023
Sugar & Spice Child Care Center MI$183,796 President $50,000 $46,658 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $12,005 2025
Downtown Childcare Center NM$160,314 Director $40,080 $38,973 2024
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,151 2025
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,446 2024
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $19,835 2024
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $7,608 2025
Lily Missions Center MI$189,295 President $24,615 $23,648 2023
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $25,325 2024
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $23,961 2023
Child Christ Playhouse Ministries IN$194,908 President $9,901 $9,440 2024
Toledo Independent Childcare Center OH$195,395 Ceo $13,800 $13,605 2023
Nursery Rhyme Inc LA$148,508 President $59,440 $59,173 2024
Center City Academy Inc KS$197,304 Development Director $65,000 $63,486 2024
Native American Child Care Center Inc IA$198,432 Executive Director $54,998 $56,051 2023
Belknap Child Development Center MI$146,708 Treasurer $55,994 $52,252 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted8th

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 (Dana Harvey) 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 106 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,643 is reasonable (approximately the 8th 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.