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PeerBasis
Compensation Comparability Determination

Family Montessori Of Lebanon Inc

Executive Director / CEO

EIN 900887126
OH · NTEE B90
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Tina Evans, Executive Director / CEO ($33,396) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tina Evans — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,334 total compensation of comparable organizations → $218,248 $33,396
$4,68310th
$8,87725th
$24,676Median
$44,47675th
$60,38190th
$33,396This org · 63rd
p10$4,683
p25$8,877
p50$24,676
p75$44,476
p90$60,381
$33,396

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 OH 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
Idea Center Inc KS$112,799 Executive Director $25,000 $24,843 2025
Society Of Health And Physical MI$113,768 Executive Di $18,600 $18,126 2024
Uca Tutorial Inc TN$111,604 President $35,781 $34,595 2025
Alabama Association For Supervision And AL$111,360 Ex Director $26,000 $27,303 2023
Cas Foundation Inc CT$111,311 Executive Dir. $30,483 $27,782 2023
American Pillars Education Fd TN$114,610 Vice President $69,093 $68,570 2024
Mosaic Housing Corp Xxii - Logan NE$108,255 President $26,896 $27,313 2024
Confrerie De La Chaine Des Rotisseurs NJ$108,104 Executive Director $16,971 $14,306 2024
The Human Potential Center TX$107,137 Executive Director $4,244 $4,126 2023
Healing Vine Harbor Inc NC$119,646 Executive Director $53,192 $53,424 2023
Totally Local Vc Agricultural Education Foundation CA$106,012 President, Treasurer, Director $19,000 $15,490 2024
Tri It For Life NC$119,808 Executive Director $23,450 $22,877 2024
Life Bridge Inc NH$121,709 Executive Director $65,580 $58,861 2023
Minnesota Trucking Association MN$103,488 President $14,000 $13,447 2023
United States Earth Science OK$102,526 Executive Di $29,162 $30,318 2024
Mal 46 CA$123,400 President $70,000 $57,069 2024
Taylor Belle Foundation Inc FL$124,183 Director $9,395 $8,333 2024
Mscbs Support Corporation NE$99,990 President $6,137 $6,072 2025
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,334 2025
Southwest Christian Academy CA$97,710 Executive Director $16,255 $13,252 2024
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $24,508 2024
Center For Community Dispute Settlement CA$95,927 Executive-director $8,100 $6,604 2024
10 Academy Corp CA$95,587 Managing Director $42,000 $34,242 2024
Academic Abundance Inc NC$95,137 Executive Di $9,047 $8,826 2024
Science Play-space Initiative Spi OH$131,287 Executive Di $46,800 $46,800 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted53rd

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 (Tina Evans) 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 78 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,396 is reasonable (approximately the 63rd 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.