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PeerBasis
Compensation Comparability Determination

Mothers Love Learning Center

Executive Director / CEO

EIN 640908002
MS · NTEE O50
FY ending 2024-12-31
June 13, 2026

This analysis benchmarks the total compensation of Carolyn Ford, Executive Director / CEO ($24,213) against every comparable organization that fit the selection criteria — 497 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

497 organizations qualified on sector, size, and geography 497 within the band form the benchmarked peer set.

Distribution of comparable compensation

$16 total compensation of comparable organizations → $139,319 $24,213
$11,28410th
$27,79825th
$48,741Median
$66,71475th
$86,61990th
$24,213This org · 21st
p10$11,284
p25$27,798
p50$48,741
p75$66,714
p90$86,619
$24,213

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 MS 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
Truly Valued Inc FL$280,899 Ceo $75,000 $63,261 2024
Clear Creek Rock House CO$281,000 Executive Director $62,911 $55,763 2023
New York State Association For Infant Mental Health Inc NY$280,226 Executive Director $58,292 $47,295 2024
First Serve Tulsa Foundation OK$280,097 Executive Director $46,697 $44,978 2025
Joshuas Camp Corporation WI$282,047 Camp Director $45,500 $42,665 2024
Sudbury Youth Basketball Inc MA$278,735 Administrator $11,840 $9,307 2025
Urbanpromise Arkansas Inc AR$282,639 Executive Director $45,835 $47,625 2023
Essex Chips Inc VT$282,988 Executive Director $77,461 $70,004 2024
Seeds In The Middle Inc NY$283,237 Director $144,000 $116,833 2024
Badger Association For Athletic Develop CA$283,416 President & Ceo $45,500 $35,277 2024
School Of Unity And Liberation CA$283,558 Executive Dir. $76,013 $60,674 2023
Parks Community Support Services Inc LA$283,953 Director $40,800 $41,529 2023
Connections 4 Kids CO$284,091 Executive Director $91,629 $76,854 2025
The Color A Positive Thought Organ CT$277,250 President $25,100 $21,754 2023
A Fair Shake For Youth Inc NY$276,311 Exec Director $85,000 $68,964 2024
The Children's Playhouse Inc NC$285,287 Executive Director $66,118 $59,759 2025
100cameras NY$285,412 Ceo $28,793 $23,361 2024
Youth Activism Project MD$285,671 Chief Executive Officer $102,246 $85,828 2024
South Broadway Art Project MO$275,501 Office Manager $11,563 $11,321 2023
Dont Shoot Guns Shoot Hoops MN$286,035 Founder & Ceo $84,340 $74,826 2024
Casa Of Scott County Inc IN$286,281 Executive Director $64,010 $60,608 2024
Washington Student Cycling League WA$286,348 Executive Director $95,000 $78,623 2023
Envision Your Pathway Inc CA$286,377 Executive Director $104,000 $78,554 2025
Omni Circle Group Inc KS$286,427 Ceo $61,500 $61,417 2023
Youth Celebrate Diversity CO$274,583 Executive Di $92,814 $77,849 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default21st
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted22nd
All sources (D + E + F), adjusted21st

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 (Carolyn Ford) 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 497 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,213 is reasonable (approximately the 21st 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.