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PeerBasis
Compensation Comparability Determination

Immanuel Lutheran Church Child Care

Executive Director / CEO

EIN 813721568
ND · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chelsey Gutzmer, Executive Director / CEO ($35,258) against every comparable organization that fit the selection criteria — 263 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Chelsey Gutzmer — reported title “CENTER DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

263 organizations qualified on sector, size, and geography 263 within the band form the benchmarked peer set.

Distribution of comparable compensation

$182 total compensation of comparable organizations → $338,462 $35,258
$10,44710th
$26,21725th
$39,832Median
$53,22875th
$64,59590th
$35,258This org · 41st
p10$10,447
p25$26,217
p50$39,832
p75$53,228
p90$64,595
$35,258

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 ND 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
Storytime Childcare Center IA$287,184 Executive Director $75,500 $73,169 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $4,900 2024
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $57,372 2024
It Takes A Village Inc NJ$288,918 Trustee $38,189 $31,070 2023
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $32,652 2024
East Grand Community Services MO$289,731 Executive Di $31,498 $30,400 2023
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $15,043 2023
Bethel Childrens Day Care Center TX$280,348 Director $31,727 $28,090 2024
Kids World Of New Orleans LA$280,109 Vice President $32,463 $31,639 2024
Chinese Methodist Center Corporation NY$280,080 Executive Director $32,525 $26,013 2024
First United Methodist Child Care IA$279,143 Director $39,520 $38,300 2024
Second Home Learning Center VA$293,321 Executive Director $52,192 $44,604 2024
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $28,092 2024
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $3,953 2023
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $36,047 2023
Little Leaf Learning Center Inc NE$294,673 President $41,383 $39,396 2024
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $8,304 2024
Church Women United-child Care Cent TX$276,693 President $4,800 $4,250 2024
Wright Stuff Community Foundation CO$276,441 Prime Time D $22,909 $20,017 2023
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $152,801 2025
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $28,982 2025
Falls Village Daycare Center Inc CT$275,766 Executive Director $54,210 $46,316 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $58,514 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $37,820 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $13,750 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default41st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted40th

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 (Chelsey Gutzmer) 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 263 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,258 is reasonable (approximately the 41st 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.