Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Knowledge Is Power Foundation

Executive Director / CEO

EIN 820637757
CA · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patrina Oneal, Executive Director / CEO ($39,000) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Patrina Oneal — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$239 total compensation of comparable organizations → $114,369 $39,000
$11,12210th
$24,28625th
$42,753Median
$59,56475th
$72,57990th
$39,000This org · 43rd
p10$11,122
p25$24,286
p50$42,753
p75$59,564
p90$72,579
$39,000

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 CA 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
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $53,993 2025
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $25,408 2024
Downtown Childcare Center NM$160,314 Director $40,080 $49,923 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $15,377 2025
Penns Grove-carneys Point Sacc Inc NJ$157,778 Director $9,675 $9,746 2025
Linked Together Inc NH$165,914 Executive Director $106,954 $114,369 2024
Pateros Treehouse Early Education WA$167,603 Executive Director $27,000 $28,822 2023
Epcecf Day Care Center Inc NY$151,111 Executive Director $28,488 $30,692 2023
Platte County Day Care Center WY$169,116 Executive Director $43,753 $52,859 2025
Nursery Rhyme Inc LA$148,508 President $59,440 $75,798 2024
Belknap Child Development Center MI$146,708 Treasurer $55,994 $66,931 2024
First Gethsemane Center For Family Development Inc KY$172,706 Board Member $7,643 $9,791 2023
Dree's Plahouse Christian Academy Inc IN$172,755 Executive Director $1,500 $1,886 2023
Yolandas World Of Learning Center Inc LA$173,066 President $4,506 $5,746 2024
Little Blossom Learning Center SD$174,767 Executive Di $14,615 $18,679 2024
Friendship Christian Learning Center Inc OH$176,823 Administrator $33,280 $42,026 2023
Trinity Empowerment Consortium Inc FL$140,800 Executive Director $41,707 $45,374 2024
Human Resource Center Inc CO$140,668 Executive Director $49,828 $53,906 2025
Rise Up 4 Christ Inc GA$182,460 Executive Director $13,800 $15,655 2025
Son-shine Corner Inc MN$183,452 Executive Director $45,751 $53,899 2023
Sugar & Spice Child Care Center MI$183,796 President $50,000 $59,766 2024
Lily Missions Center MI$189,295 President $24,615 $30,292 2023
Fueling Embers Youth Ministry MO$128,445 President $35,120 $43,077 2024
Little Tikes Daycare Inc SD$192,554 Co-ex Director $25,381 $32,439 2024
Dover Educational & Community Center Inc DE$125,155 Office Manager And Head Teacher $9,320 $10,880 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default43rd
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted42nd

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 (Patrina Oneal) 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 83 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,000 is reasonable (approximately the 43rd 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.