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PeerBasis
Compensation Comparability Determination

Stepping Stones Children's Center

Executive Director / CEO

EIN 251370951
PA · NTEE P330
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christine Macedonia, Executive Director / CEO ($83,505) against every comparable organization that fit the selection criteria — 137 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Christine Macedonia — reported title “Director of Operations 7/24 to 6/25”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

137 organizations qualified on sector, size, and geography 137 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,111 total compensation of comparable organizations → $604,606 $83,505
$82,02510th
$103,85725th
$128,803Median
$154,41875th
$192,99990th
$83,505This org · 11th
p10$82,025
p25$103,857
p50$128,803
p75$154,418
p90$192,999
$83,505

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 PA 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
Women's League Child Development CT$4,634,747 Executive Di $197,934 $186,100 2025
Community United Child Care Centers Inc IA$4,627,205 Executive Director $89,767 $101,169 2024
Kidco Creative Learning Inc FL$4,621,299 President/ceo $140,167 $135,535 2024
Fruit & Flower Day Nursery OR$4,607,964 Executive Director $168,361 $165,685 2023
Partners In Learning Inc NJ$4,708,072 President/executive Direct $163,820 $150,551 2024
🔒 132 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA cost of living and 2025 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 PA 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted9th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 137-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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.