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PeerBasis
Compensation Comparability Determination

Baby Bees Childcare Center Inc

Executive Director / CEO

EIN 273978708
OR · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hoa Nguyen, Executive Director / CEO ($7,000) against every comparable organization that fit the selection criteria — 259 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

259 organizations qualified on sector, size, and geography 259 within the band form the benchmarked peer set.

Distribution of comparable compensation

$611 total compensation of comparable organizations → $161,574 $7,000
$17,45310th
$35,52225th
$47,268Median
$61,15675th
$75,34590th
$7,000This org · 5th
p10$17,453
p25$35,522
p50$47,268
p75$61,156
p90$75,345
$7,000

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 OR 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 $63,707 2025
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $60,344 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $24,500 2024
Big-little School OR$281,462 Executive Director $39,007 $39,007 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $63,439 2024
Marshall First Step Academy IL$282,176 Executive Director $16,146 $17,598 2023
Family Preschool Inc NC$282,519 Director $25,946 $29,721 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $22,132 2021
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $27,462 2025
Circle School NY$283,012 Executive Director $51,829 $51,922 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $102,263 2023
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $32,223 2023
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $59,144 2025
Still Water Montessori School Inc SC$275,930 President $36,200 $40,667 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $51,036 2022
Westville Community Nursery School Inc CT$274,120 Director $63,895 $66,416 2023
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $68,388 2024
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $57,334 2025
Spring Hill School Inc VT$287,189 Program Director $60,499 $67,509 2023
Discovering Mind Foundation UT$287,636 President $41,422 $44,474 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $50,626 2024
Natural Bridges HI$288,879 President $127,200 $119,471 2025
Creative Preschool Inc OH$271,452 Tepe $40,885 $46,630 2024
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $59,646 2024
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $62,115 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default5th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Hoa Nguyen) 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 259 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,000 is reasonable (approximately the 5th 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.