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PeerBasis
Compensation Comparability Determination

Hilltop Child Care Center Inc

Executive Director / CEO

EIN 522249151
MD · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jessica Keppley, Executive Director / CEO ($85,688) against every comparable organization that fit the selection criteria — 343 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 88th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jessica Keppley — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

343 organizations qualified on sector, size, and geography 343 within the band form the benchmarked peer set.

Distribution of comparable compensation

$276 total compensation of comparable organizations → $409,026 $85,688
$20,23110th
$42,07325th
$57,193Median
$70,75775th
$89,44590th
$85,688This org · 88th
p10$20,231
p25$42,073
p50$57,193
p75$70,757
p90$89,445
$85,688

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
Willa Road Childrens Center DE$425,561 Director $59,350 $63,995 2023
Norma Gist Peoples' Free Child Development Program Inc CA$424,900 Executive Director $34,405 $31,777 2024
Academy Of Learning Inc AR$424,091 Director $21,950 $26,391 2024
Bright Beginnings Learning Center SD$423,878 Manager $34,413 $40,624 2024
Apple Valley School WY$428,183 Executive Di $58,417 $66,909 2024
World Harvest Ministries Inc IN$429,431 President $15,880 $18,441 2023
Small Steps Inc TN$429,647 Executive Dir. $84,145 $94,606 2024
Little Treasures Preschool Inc CO$430,089 Executive Dir. $69,427 $69,371 2025
Bible Way Church Of Georgetown SC$420,557 Director $52,000 $59,740 2023
Early Childhood Center Inc MD$430,955 Vice President $2,256 $2,198 2025
Kangaroos Pouch Child Care & MS$419,222 President $57,500 $70,522 2023
Greensboro Community Childcare Cent VT$419,118 Executive Di $61,303 $67,949 2023
Wonder World Preschool Inc MN$418,651 Treasurer $3,015 $3,281 2023
Readiness Center Inc MI$432,212 Executive Director $64,000 $70,658 2024
The Discovery Place MO$418,314 Executive Di $72,477 $84,535 2023
Garden Grove 1st Preschool Inc CA$433,887 President $38,400 $36,515 2023
Garden Gate Child Development MA$433,968 President & Co-director $70,210 $67,485 2024
Mount Pleasant Community Childcare IA$416,681 Executive Di $40,000 $46,847 2024
West Kemper Kiddie Kollege Inc MS$415,430 Director $81,977 $100,543 2023
Faith Hope & Love School CA$414,917 Director $45,000 $40,492 2025
Apple Tree Center Inc IN$414,407 Key Employee $45,904 $53,308 2023
Aspire Inc NJ$436,487 Director $173,725 $165,908 2024
Kings Academy Child Enrichment Center Inc VA$413,812 Director $30,037 $31,021 2024
Archer Cooperative Nursery School Inc NJ$436,947 Executive Dir. $50,345 $46,840 2025
Court Appointed Special Advocate OH$413,551 Executive Di $78,172 $88,561 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 default88th
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted88th
All sources (D + E + F), adjusted87th

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 (Jessica Keppley) 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 343 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,688 is reasonable (approximately the 88th 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.