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

Lauderhill Community Child Care Cen

Executive Director / CEO

EIN 843461920
FL · NTEE B21
FY ending 2021-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ervin Hudson, Executive Director / CEO ($18,900) against every comparable organization that fit the selection criteria — 257 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

257 organizations qualified on sector, size, and geography 257 within the band form the benchmarked peer set.

Distribution of comparable compensation

$521 total compensation of comparable organizations → $137,981 $18,900
$14,36710th
$30,04725th
$40,284Median
$52,29775th
$64,43990th
$18,900This org · 14th
p10$14,367
p25$30,047
p50$40,284
p75$52,297
p90$64,439
$18,900

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 FL 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
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $87,331 2023
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $27,517 2023
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $51,533 2024
Still Water Montessori School Inc SC$275,930 President $36,200 $34,729 2024
Whitefish Community School MT$280,200 Executive Di $56,336 $54,404 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $5,978 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $20,923 2024
Big-little School OR$281,462 Executive Director $39,007 $33,311 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $54,176 2024
Westville Community Nursery School Inc CT$274,120 Director $63,895 $56,718 2023
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $48,962 2025
Marshall First Step Academy IL$282,176 Executive Director $16,146 $15,028 2023
Family Preschool Inc NC$282,519 Director $25,946 $25,381 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $23,452 2025
Circle School NY$283,012 Executive Director $51,829 $44,341 2023
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $43,233 2024
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $50,507 2025
Creative Preschool Inc OH$271,452 Tepe $40,885 $39,822 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $43,584 2022
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $53,046 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $40,506 2024
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $58,402 2024
Little Friends Preschool WA$268,967 President $67,221 $55,344 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $57,651 2023
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $34,568 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL cost of living and 2021 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 FL 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 default14th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted14th

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 (Ervin Hudson) 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 257 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,900 is reasonable (approximately the 14th 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.