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PeerBasis
Compensation Comparability Determination

Kiddiworld Inc

Executive Director / CEO

EIN 471654426
NY · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chana Goldberger, Executive Director / CEO ($21,500) against every comparable organization that fit the selection criteria — 175 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 23rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

175 organizations qualified on sector, size, and geography 175 within the band form the benchmarked peer set.

Distribution of comparable compensation

$222 total compensation of comparable organizations → $185,568 $21,500
$10,25810th
$23,94625th
$40,273Median
$57,29275th
$70,56990th
$21,500This org · 23rd
p10$10,258
p25$23,946
p50$40,273
p75$57,292
p90$70,569
$21,500

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 NY 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
Educare Arizona AZ$224,893 Director/swhd Ceo $13,889 $14,358 2024
Noah's Ark Daycare Inc IA$224,984 Daycare Director $34,742 $40,889 2024
Sunrise Day Care Academy Inc AR$223,310 Vice President $22,500 $27,185 2024
Adorers Of The Holy Cross Busy Bee Child Care CA$225,235 Director $12,573 $12,015 2023
Hagerstown Day Nursery MD$225,290 Executive Director $56,615 $58,575 2023
Sav A Life Of Limestone County Inc AL$225,519 Executive Director $29,558 $34,324 2024
Faouri Family Day Care Inc CA$225,563 President $50,000 $47,780 2023
New Light Baptist School Of Excellence VA$226,419 Exec Director $36,400 $37,779 2024
Super Kids Club Inc NE$226,454 Secretary $45,602 $54,278 2023
The Greenwich Nursery School NJ$220,061 Director $37,262 $35,761 2024
John G Jones Learning Center TX$228,495 Center Director $32,400 $35,867 2023
Fci Too Childcare Center OH$219,697 Executive Di $37,762 $42,992 2024
First Christian Church Child Development Center Inc NM$219,268 Ruidoso, Nm $52,612 $62,622 2023
Big Wonder Child Care MN$218,189 Executive Dir. $37,361 $39,682 2024
Milton Learning Center NH$230,592 School Administrator/former Director $92,770 $94,796 2023
Panhandle Day Care Center Inc NE$230,622 Executive Di $47,891 $55,368 2024
Childrens Garden Preschool GA$217,679 Executive Director $64,000 $67,387 2025
Precious Jewels Learning Academy GA$230,831 Executive Directorceo $29,900 $33,270 2023
The Ramabai India Project SC$231,075 Ceo/president $60,000 $67,283 2024
West Alexandria Day Care Center Inc OH$232,119 President $8,000 $9,107 2024
Peter Piper Kiddie Nurseries Inc WI$232,796 Director $35,105 $39,409 2024
Jefferson Street Center Inc DE$232,896 Executive Director $61,713 $66,871 2023
Holyoke Community Childcare CO$233,810 Executive Director $6,208 $6,588 2023
Our Children's House Inc NC$234,801 Executive Director $48,397 $55,340 2023
Stacyville Kids Care Inc IA$212,849 Director $47,690 $56,129 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default23rd
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted22nd

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 (Chana Goldberger) 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 175 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,500 is reasonable (approximately the 23rd 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.