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PeerBasis
Compensation Comparability Determination

Valley Drive Preschool Inc

Executive Director / CEO

EIN 540792446
VA · NTEE B210
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cynthia Hodgkins, Executive Director / CEO ($26,736) against every comparable organization that fit the selection criteria — 238 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cynthia Hodgkins — reported title “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

238 organizations qualified on sector, size, and geography 238 within the band form the benchmarked peer set.

Distribution of comparable compensation

$570 total compensation of comparable organizations → $144,426 $26,736
$13,35610th
$31,67225th
$43,657Median
$56,37275th
$69,58090th
$26,736This org · 21st
p10$13,356
p25$31,672
p50$43,657
p75$56,372
p90$69,580
$26,736

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 VA 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
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $32,870 2024
Passion Preschool Educational Childcare AZ$252,201 Preschool Dir From 3-2024 To 8-2024 $39,759 $38,465 2024
Learning Tree Christian School WY$253,768 School Director $40,277 $43,386 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $15,651 2023
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $96,411 2024
Early Learning Center At Richard Winn SC$251,325 Elc Director $30,000 $30,672 2025
Casa Dei Bambini Montessori School OR$256,929 Academic Direct $68,761 $62,581 2025
Minneapolis Nature Preschool MN$257,058 Director $39,524 $39,287 2024
Northeast Iowa Montessori School IA$248,842 Head Of Scho $36,980 $41,936 2023
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $42,607 2024
California Kindergarten Association CA$247,867 President $8,200 $7,333 2023
Carter Nursery School Inc MA$258,376 School Director $63,900 $59,471 2023
Wee Love Preschool CO$247,410 Executive Di $83,516 $78,483 2025
One Step Ministries VA$247,383 President $24,930 $24,930 2023
Little Shepherds Day Care KY$246,887 Director $40,996 $44,308 2024
Monarch Montessori School MN$259,806 Executive Director $63,000 $62,623 2024
Hopmeadow Nursery School Inc CT$246,117 Director $45,490 $41,801 2025
Childrens House Preschool Inc CO$245,629 Executive Director $80,335 $75,494 2025
Miss Ellies Education Center Inc PA$244,518 President $60,000 $60,192 2024
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $2,978 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $31,589 2024
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $42,945 2024
Giving Tree Montessori Inc TN$263,753 President $15,300 $16,656 2023
Early Learning Center Inc NJ$264,245 President $61,700 $57,054 2023
Annandale Preschool Association Inc VA$264,265 Executive Director $43,094 $40,779 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted20th

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 (Cynthia Hodgkins) 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 238 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,736 is reasonable (approximately the 21st 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.