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PeerBasis
Compensation Comparability Determination

Early Childhood Center Inc

Executive Director / CEO

EIN 520956984
MD · NTEE P33Z
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Rashelle Woodson, Executive Director / CEO ($2,256) against every comparable organization that fit the selection criteria — 351 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 2nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Rashelle Woodson — 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

351 organizations qualified on sector, size, and geography 351 within the band form the benchmarked peer set.

Distribution of comparable compensation

$284 total compensation of comparable organizations → $419,849 $2,256
$20,77310th
$44,66125th
$58,964Median
$73,41875th
$92,83490th
$2,256This org · 2nd
p10$20,773
p25$44,661
p50$58,964
p75$73,418
p90$92,834
$2,256

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
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $71,207 2025
Readiness Center Inc MI$432,212 Executive Director $64,000 $72,527 2024
Small Steps Inc TN$429,647 Executive Dir. $84,145 $97,109 2024
World Harvest Ministries Inc IN$429,431 President $15,880 $18,930 2023
Apple Valley School WY$428,183 Executive Di $58,417 $68,680 2024
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $37,481 2023
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $69,271 2024
Willa Road Childrens Center DE$425,561 Director $59,350 $65,689 2023
Aspire Inc NJ$436,487 Director $173,725 $170,297 2024
Hilltop Child Care Center Inc MD$425,376 Executive Director $85,688 $87,955 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $48,080 2025
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $32,618 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $27,089 2024
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $41,699 2024
Aunt Faye Early Learning Academy TX$440,385 Ceo $30,333 $32,455 2025
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $61,320 2023
Greater St Paul Day Care And FL$441,522 Executive Di $79,000 $81,482 2024
Irvington Childrens Center Inc NY$441,888 Executive Dir. $80,550 $79,915 2024
Bright Beginnings Childrens Center MA$442,551 President $50,300 $49,627 2024
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $72,389 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $69,747 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $3,367 2023
Petersburg Children's Center Inc AK$443,267 Executive Director & Treasurer $40,328 $42,331 2024
The Discovery Place MO$418,314 Executive Di $72,477 $86,771 2023
Winn Area Activity Center MI$444,617 President $250 $284 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 default2nd
Total compensation (D + F), as reported (no adjustments)2nd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted2nd

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 (Rashelle Woodson) 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 351 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,256 is reasonable (approximately the 2nd 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.