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PeerBasis
Compensation Comparability Determination

Family Learning Center Inc

Executive Director / CEO

EIN 850286126
NM · NTEE B21Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dr Catherine Berryhill, Executive Director / CEO ($43,755) against every comparable organization that fit the selection criteria — 318 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dr Catherine Berryhill — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

318 organizations qualified on sector, size, and geography 318 within the band form the benchmarked peer set.

Distribution of comparable compensation

$312 total compensation of comparable organizations → $155,962 $43,755
$21,81510th
$35,83825th
$49,324Median
$66,20075th
$88,17390th
$43,755This org · 39th
p10$21,815
p25$35,838
p50$49,324
p75$66,200
p90$88,173
$43,755

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 NM 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
Sowing Seeds Education Llc NC$456,270 Ceo $33,740 $31,483 2024
Sleepy Hollow Preschool Inc VA$455,657 Director $45,581 $40,919 2023
Barrington Early Childhood Center RI$459,104 Administrative Director $42,518 $37,906 2023
St Stephen Umc Preschool Inc NC$459,638 President/director $44,305 $40,277 2025
Sonshine Patch Inc CO$451,060 Director $56,729 $49,124 2024
Montessori Community School Inc GA$461,783 Ceo $12,000 $10,897 2024
Montessori School Of New York NY$463,366 Teacher/tte $54,000 $44,067 2024
Little Cubz Learning Center Inc FL$463,691 Ceo $43,700 $37,074 2024
Pleasant Grove Academy SC$463,791 Director $23,187 $21,845 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $89,990 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $34,976 2023
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $63,816 2023
Hope Montessori School - The Woodlands TX$444,377 Director $1,920 $1,735 2024
Spark Preschool OH$444,348 Administrator $115,324 $110,307 2024
A Childs Garden Inc OH$443,070 President $51,655 $49,408 2024
Abc Angels Preschool CA$442,362 President $8,400 $6,550 2024
Beaver Brook Children's School Inc VT$442,253 President $64,100 $59,986 2023
Windham Cooperative Kindergarten Inc NH$441,932 Director $29,042 $24,217 2024
Right Step Inc WI$470,704 Director $101,407 $95,641 2024
Elite Kids Academy CA$440,260 President & Ceo $26,400 $20,587 2024
Acton Cooperative School Inc MA$472,687 Director $73,841 $61,693 2023
Cottage Nursery School CA$473,573 Executive Director $73,077 $56,986 2024
Woodland Montessori School WA$474,493 Executive Director $35,988 $28,347 2025
Grapevine Christian School TX$474,619 Preschool Director $56,698 $51,218 2024
Houghton Lake Preschool Inc MI$437,714 Director $25,352 $23,632 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NM 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 NM 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 default39th
Total compensation (D + F), as reported (no adjustments)29th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted39th

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 (Dr Catherine Berryhill) 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 318 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,755 is reasonable (approximately the 39th 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.