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PeerBasis
Compensation Comparability Determination

Panhandle Day Care Center Inc

Executive Director / CEO

EIN 470560576
NE · NTEE P33Z
FY ending 2024-10-31
June 9, 2026

This analysis benchmarks the total compensation of Martina Godinez, Executive Director / CEO ($47,891) against every comparable organization that fit the selection criteria — 188 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Martina Godinez — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

188 organizations qualified on sector, size, and geography 188 within the band form the benchmarked peer set.

Distribution of comparable compensation

$192 total compensation of comparable organizations → $160,509 $47,891
$9,16910th
$22,29125th
$37,002Median
$49,90075th
$62,93890th
$47,891This org · 71st
p10$9,169
p25$22,291
p50$37,002
p75$49,900
p90$62,938
$47,891

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 NE 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
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $81,995 2023
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $28,777 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $58,197 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $7,878 2024
John G Jones Learning Center TX$228,495 Center Director $32,400 $31,023 2023
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $34,087 2024
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $57,841 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $5,698 2023
Super Kids Club Inc NE$226,454 Secretary $45,602 $46,949 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $47,868 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $32,677 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $41,328 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $29,689 2024
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $50,665 2023
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $10,392 2023
Blue Igloo Playgroup DC$236,010 Executive Director $56,874 $47,773 2023
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $35,368 2024
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $12,419 2024
Hope Early Learning Center Corporation ND$236,614 President $33,162 $34,836 2023
Kiddiworld Inc NY$224,241 Vice President $21,500 $18,597 2023
Kiddie Kare Day Care Center In TX$237,239 Vice President $25,200 $24,129 2023
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,129 2024
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $23,514 2024
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $32,248 2023
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $64,220 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default71st
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted70th

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 (Martina Godinez) 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 188 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,891 is reasonable (approximately the 71st 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.