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PeerBasis
Compensation Comparability Determination

Learning Tree Development Center

Executive Director / CEO

EIN 753209205
MS · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Tillman, Executive Director / CEO ($26,400) against every comparable organization that fit the selection criteria — 280 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Amanda Tillman — 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

280 organizations qualified on sector, size, and geography 280 within the band form the benchmarked peer set.

Distribution of comparable compensation

$225 total compensation of comparable organizations → $333,496 $26,400
$11,31110th
$26,50825th
$41,986Median
$54,11675th
$66,76590th
$26,400This org · 25th
p10$11,311
p25$26,508
p50$41,986
p75$54,116
p90$66,765
$26,400

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
Shirayuri Youchien CA$325,515 President $38,400 $28,918 2024
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $47,746 2024
Nauvoo Discovery Inc IL$318,007 Trustee $50,000 $44,135 2023
Cane Child Development Center RI$327,937 Director $57,637 $48,198 2024
Porter Group Inc AL$327,956 President $3,000 $2,827 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $56,654 2024
Lolo Preschool And Childcare MT$317,330 Executive Dir. $50,200 $47,192 2024
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $49,655 2024
Lakota Child Care Center ND$316,700 Director $42,756 $40,920 2024
Douglas Braxton Inc FL$316,688 Executive Director $47,334 $38,780 2024
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $23,759 2024
Smiles Childcare CA$315,687 Ceo $14,000 $10,854 2023
The Phyllis Wheatley Rise To Read Campaign Inc FL$315,451 Chairwoman & Ceo $38,730 $31,731 2024
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $58,914 2025
Hyde County Child Development SD$314,742 President $701 $675 2024
Sargent Childcare Association CO$314,695 Director $52,440 $43,853 2024
Care House Learning Center ID$332,317 Director $22,998 $20,786 2025
Roots And Wings Kids Inc NY$313,070 Director $78,000 $61,469 2024
Seawells Creative Daycare Inc NC$332,756 President $23,250 $21,570 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $18,094 2023
Youth Organizations United To Rise DC$311,988 Executive Director Not Indepe $49,247 $38,802 2023
Ls&s Preschool TX$310,898 President $54,724 $46,510 2025
Westonka School Age Kids Core Inc MN$310,685 Director $49,820 $42,932 2024
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $26,707 2024
Dc Family Child Care Association DC$309,152 President $60,000 $47,274 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted24th

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 (Amanda Tillman) 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 280 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,400 is reasonable (approximately the 25th 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.