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PeerBasis
Compensation Comparability Determination

Corridor Christian Early Learning Center

Executive Director / CEO

EIN 831726996
IA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Schilling, Executive Director / CEO ($57,000) against every comparable organization that fit the selection criteria — 365 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa Schilling — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

365 organizations qualified on sector, size, and geography 365 within the band form the benchmarked peer set.

Distribution of comparable compensation

$139 total compensation of comparable organizations → $339,226 $57,000
$20,15710th
$38,52025th
$49,462Median
$62,97175th
$80,67190th
$57,000This org · 64th
p10$20,157
p25$38,520
p50$49,462
p75$62,971
p90$80,671
$57,000

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 IA 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
Trinity Child Development Center TX$495,386 Executive Director $59,500 $54,358 2023
Saugerties Early Childhood Learning NY$494,960 President $15,860 $12,713 2024
Bright Eyes Quality Child Care Inc FL$494,858 President, Ceo $96,900 $83,137 2023
Cedar County Coordinated Child Care IA$493,998 Director $65,403 $61,889 2025
Community Childrens Center CT$497,579 Executive Director $20,713 $16,784 2025
Children's Academy For Education TN$490,869 Ceo $9,843 $9,179 2024
Wisdomworks CA$490,269 Ceo $63,840 $47,641 2025
Lake Bowen Child Development Center SC$489,660 Director $41,345 $38,263 2024
First Congregational Preschool Inc CT$503,076 Executive Director $78,090 $63,277 2025
Kid Station At Heritage IA$503,388 Executive Di $71,555 $69,502 2024
Central Child Care Of Wv WV$486,079 Director $44,174 $42,429 2024
Binghampton Community Christian Life Center TN$485,688 Day Care Director $39,452 $36,787 2024
Mansfield Training School Dist 1199 CT$506,036 Director $68,654 $55,631 2025
Johnson County Learning Center Inc IN$484,508 Executive Di $52,000 $48,645 2024
Alpha Day Care Center ( A New Jersey Non Profit Corporation) NJ$506,720 Director $99,100 $78,491 2024
Little Thinkers Inc IN$507,040 Executive Dir. $59,122 $55,308 2024
Northwest Child Development Centers NC$483,059 Ceo $92,661 $87,442 2023
Children Country & Lives Ccl CA$482,987 Member $15,600 $11,642 2025
Carol Matheys Center For Children & MN$507,941 Executive Director $84,466 $74,039 2024
Paradise Place CO$508,038 Secretary $60,000 $51,037 2024
Raindrop Early Learning Center IL$508,778 Pres/exec Dir $55,520 $49,850 2023
Smartie Pants Academy Center Houston TX$509,537 Director $89,950 $82,177 2023
Reeds Refuge Center Inc DE$509,699 President $7,500 $6,515 2024
Magic Depot Child Care Center Inc IA$511,701 Day Care Dir $42,305 $41,091 2024
Tiny Twisters Child Care Center NH$511,936 Director $46,054 $36,751 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IA 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 IA 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 default64th
Total compensation (D + F), as reported (no adjustments)53rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted63rd

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 (Melissa Schilling) 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 365 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,000 is reasonable (approximately the 64th 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.