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PeerBasis
Compensation Comparability Determination

Relay Childrens Center Inc

Executive Director / CEO

EIN 521234086
MD · NTEE B200
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Rebecca Rodgerson, Executive Director / CEO ($43,960) against every comparable organization that fit the selection criteria — 131 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Rebecca Rodgerson — reported title “Program 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

131 organizations qualified on sector, size, and geography 131 within the band form the benchmarked peer set.

Distribution of comparable compensation

$785 total compensation of comparable organizations → $116,365 $43,960
$7,89110th
$19,56125th
$35,993Median
$54,40275th
$75,58590th
$43,960This org · 63rd
p10$7,891
p25$19,561
p50$35,993
p75$54,402
p90$75,585
$43,960

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
Noggin Educational Foundation TX$221,391 President $50,000 $53,498 2024
Tergar Schools Inc VT$216,281 Executive Director $20,708 $22,294 2024
Summit Christian School CO$216,159 Head Of School $110,000 $109,913 2025
Kids' World School Inc CA$215,455 President/pr $49,440 $47,012 2023
Lil Titans Daycare Corp IN$223,470 President $49,981 $58,043 2023
Christian Education League Inc ME$213,726 President $3,819 $4,211 2023
Arete Enrichment Academy Inc GA$213,492 Officer - Executive Director $17,786 $19,129 2024
The Northwest Florida Academy Inc FL$224,775 President $52,500 $54,312 2023
Scholaris Academy Inc TX$212,934 President $19,878 $21,897 2023
Lords Kingdom Academy Inc FL$227,205 President $21,950 $22,056 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,391 2025
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $31,035 2023
Rhema Corporation Inc NC$209,118 President $37,800 $41,777 2024
Machias Valley Christian School ME$209,003 Co-chair $2,328 $2,429 2025
Tift County Foundation GA$229,338 Executive Di $55,563 $58,217 2025
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $32,165 2024
The Little Montessori School TX$206,702 Director $38,305 $40,985 2024
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $115,783 2024
St Andrews Academy CA$206,194 President $21,024 $19,992 2023
Machon Schneerson Chabad PA$205,676 President $15,550 $16,587 2024
Pumpkin Patch Preschool Inc PA$205,580 Pres./treas. $64,440 $66,964 2025
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $81,197 2023
Empowered SD$233,316 Executive Di $29,867 $35,257 2024
Anastasis Academy CO$204,546 Executive Di $38,646 $39,637 2024
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $46,674 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 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 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 default63rd
Total compensation (D + F), as reported (no adjustments)66th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted62nd

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 (Rebecca Rodgerson) 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 131 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,960 is reasonable (approximately the 63rd 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.