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PeerBasis
Compensation Comparability Determination

Successful Children Learning Center Ii

Executive Director / CEO

EIN 463217231
MD · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Electra Collins, Executive Director / CEO ($33,203) against every comparable organization that fit the selection criteria — 158 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

Benchmarked executive: Electra Collins — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

158 organizations qualified on sector, size, and geography 158 within the band form the benchmarked peer set.

Distribution of comparable compensation

$214 total compensation of comparable organizations → $179,360 $33,203
$9,46410th
$20,80925th
$40,172Median
$55,39175th
$69,28090th
$33,203This org · 37th
p10$9,464
p25$20,809
p50$40,172
p75$55,391
p90$69,280
$33,203

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
Greenacres Child Care Center TX$210,721 President $34,563 $35,920 2024
Keeps Inc NY$210,746 Executive Director $84,150 $79,001 2024
Care And Share Day Homes Inc GA$210,774 Director $76,282 $79,686 2024
Telluride Preschool And Daycare Inc CO$211,454 President/director $65,148 $66,818 2023
First United Methodist Church SC$211,830 Director $37,019 $41,309 2023
Tullahoma Day Care Center Inc TN$207,826 Director $54,498 $59,515 2024
Stacyville Kids Care Inc IA$212,849 Director $47,690 $54,251 2024
Little Busy Bodies Daycare Inc Nfp IL$207,410 Director/lead Teacher $6,000 $6,129 2024
Horizons Unlimited Inc ME$207,295 President $11,400 $12,210 2023
Grandmothers House Of San Luis Obispo County CA$207,192 Director $60,205 $55,607 2023
Wapakoneta Children's Learning Cent OH$206,601 Admin / Dire $38,080 $40,823 2025
Larry Kings Clubhouse Childrens NC$204,986 Executive Dir. $67,915 $75,060 2023
Church Street Community Ltd NY$203,463 Director $33,850 $31,779 2024
Teach & Learn Childcare Inc OH$203,003 Director $24,050 $27,246 2023
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $65,133 2025
Chicago Latvian Child Care And Preschool IL$202,749 Director $50,033 $52,613 2023
Cornerstone Association Of Ministers And Educators Inc TX$202,695 Vice President $12,000 $12,471 2024
Country Living Learning Center CO$202,409 Center Director $37,894 $38,866 2023
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $38,354 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $60,527 2023
Crestline Child Care Inc OH$201,072 Director $42,798 $47,095 2024
Fci Too Childcare Center OH$219,697 Executive Di $37,762 $41,554 2024
The Greenwich Nursery School NJ$220,061 Director $37,262 $34,564 2024
Community Childhood Learning Place ME$200,452 President $200 $214 2023
Cooperation Station MN$199,204 Director $43,468 $45,942 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2023 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 default37th
Total compensation (D + F), as reported (no adjustments)41st
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted35th

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 (Electra Collins) 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 158 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,203 is reasonable (approximately the 37th 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.