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PeerBasis
Compensation Comparability Determination

Children's Center Of North Harford Inc

Executive Director / CEO

EIN 221936416
MD · NTEE B21Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bobbie Pedraza, Executive Director / CEO ($59,941) against every comparable organization that fit the selection criteria — 258 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

258 organizations qualified on sector, size, and geography 258 within the band form the benchmarked peer set.

Distribution of comparable compensation

$607 total compensation of comparable organizations → $160,494 $59,941
$16,72410th
$34,94925th
$46,766Median
$60,78975th
$74,89790th
$59,941This org · 74th
p10$16,724
p25$34,949
p50$46,766
p75$60,789
p90$74,897
$59,941

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 MD 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
Whitefish Community School MT$280,200 Executive Di $56,336 $63,281 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,953 2024
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $21,984 2021
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $101,580 2023
College Heights Kindergarten Inc NM$281,245 President $21,154 $24,336 2024
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $32,007 2023
Big-little School OR$281,462 Executive Director $39,007 $38,746 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $63,015 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $17,480 2023
Family Preschool Inc NC$282,519 Director $25,946 $29,522 2023
Still Water Montessori School Inc SC$275,930 President $36,200 $40,395 2024
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $27,278 2025
Circle School NY$283,012 Executive Director $51,829 $51,575 2023
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $58,748 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $65,972 2023
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $56,951 2025
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $50,695 2022
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $50,288 2024
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $67,931 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $46,319 2024
Spring Hill School Inc VT$287,189 Program Director $60,499 $67,057 2023
Discovering Mind Foundation UT$287,636 President $41,422 $44,177 2025
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $61,700 2024
Bright Spot Child Care Inc PA$269,958 Director $44,170 $47,115 2024
Natural Bridges HI$288,879 President $127,200 $118,672 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default74th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted75th
All sources (D + E + F), adjusted73rd

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 (Bobbie Pedraza) 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 258 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,941 is reasonable (approximately the 74th 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.