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PeerBasis
Compensation Comparability Determination

Bright Spot Child Care Inc

Executive Director / CEO

EIN 300955278
PA · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tanya Bentman, Executive Director / CEO ($44,170) against every comparable organization that fit the selection criteria — 252 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tanya Bentman — 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

252 organizations qualified on sector, size, and geography 252 within the band form the benchmarked peer set.

Distribution of comparable compensation

$569 total compensation of comparable organizations → $150,463 $44,170
$13,76210th
$32,18825th
$43,589Median
$56,35475th
$70,53190th
$44,170This org · 52nd
p10$13,762
p25$32,188
p50$43,589
p75$56,354
p90$70,531
$44,170

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
Boyds Organization For Youth Development Services Inc MD$269,960 Director $61,700 $57,844 2024
Little Friends Preschool WA$268,967 President $67,221 $60,350 2024
Creative Preschool Inc OH$271,452 Tepe $40,885 $43,424 2024
Shelburne Nursery School VT$268,432 Executive Dir. $38,335 $37,695 2025
Tinton Falls Cooperative Preschool NJ$272,353 President, Director, Head $52,657 $47,145 2024
Jean Lyle Children's Center MN$266,867 Treasurer $11,576 $11,809 2023
Upstone Montessori School NH$266,789 Ceo, Head Of $53,462 $48,226 2025
The Preschool On The Green Inc NH$273,762 Executive Di $59,189 $53,392 2025
Westville Community Nursery School Inc CT$274,120 Director $63,895 $61,849 2023
Mountain Breeze School NC$265,277 School Director/secretary $32,673 $34,853 2023
Children's House Of Montessori Inc CT$264,957 President $20,500 $18,778 2025
Next Step Elc WA$264,898 Treasurer $48,738 $43,756 2024
The Frazee Center SC$264,604 Treasurer $30,000 $32,311 2023
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $40,649 2025
Early Learning Center Inc NJ$264,245 President $61,700 $56,872 2023
Still Water Montessori School Inc SC$275,930 President $36,200 $37,870 2024
Giving Tree Montessori Inc TN$263,753 President $15,300 $16,603 2023
Trojan Learning Center Inc SD$277,172 Business Director $26,336 $30,007 2023
Arkansas Head Start Association Inc AR$277,364 Collaboration Director $82,063 $95,231 2023
Lauderhill Community Child Care Cen FL$277,908 Directortreasurer $18,900 $20,610 2021
Children's Center Of North Harford Inc MD$279,270 Executive Director $59,941 $56,195 2024
Monarch Montessori School MN$259,806 Executive Director $63,000 $62,424 2024
Whitefish Community School MT$280,200 Executive Di $56,336 $59,326 2025
Baby Bees Childcare Center Inc OR$280,249 Director $7,000 $6,519 2024
College Heights Kindergarten Inc NM$281,245 President $21,154 $22,815 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 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 default52nd
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted52nd

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 (Tanya Bentman) 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 252 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,170 is reasonable (approximately the 52nd 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.