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PeerBasis
Compensation Comparability Determination

Comunidad Child Care Center

Executive Director / CEO

EIN 752805214
TX · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dilcia Rodriguez, Executive Director / CEO ($46,900) against every comparable organization that fit the selection criteria — 208 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

Benchmarked executive: Dilcia Rodriguez — 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

208 organizations qualified on sector, size, and geography 208 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $167,632 $46,900
$10,76410th
$25,44925th
$41,556Median
$55,70375th
$68,48990th
$46,900This org · 58th
p10$10,764
p25$25,449
p50$41,556
p75$55,703
p90$68,489
$46,900

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 TX 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
Community For Woodstock VT$247,832 Director $9,442 $9,501 2023
Dayspring Academy Ne Foundation NE$247,255 Director $17,191 $18,484 2023
Melrose Day Carepreschool IA$251,917 Co-director $52,779 $57,772 2023
Sealed With A Kid Inc IA$246,162 Director $13,455 $13,936 2025
Generations Child Care Inc PA$246,150 President $19,300 $18,688 2024
Trader Home Daycare IL$245,737 Exc Director $40,000 $38,184 2024
Kiddie Korner Learning Center Inc NJ$245,646 Director $12,175 $10,555 2024
Pyle Child Development Center Inc DE$253,308 Key Emply-director $41,781 $39,724 2024
Creating Milestones Child Care Mini IN$245,137 President $3,150 $3,226 2024
Sunshine Corner Day Care Center WY$244,915 Executive Dir. $49,746 $51,725 2024
Tesia Tiny Daycare Center Inc TX$253,737 President $73,500 $71,391 2024
Peace Child Care Inc WI$244,539 Manager/dire $3,513 $3,562 2024
Markham Children's Care Association Inc OR$244,173 Executive Director $61,440 $53,974 2025
Tot Lot Childcare ND$254,763 Exec Dir-(ap $45,554 $48,542 2024
Our Blessings Early Learning Center FL$242,739 Chief Operat $6,020 $5,886 2022
Wagner Early Childhood Inc SD$256,166 Secretarytreasurer $50,330 $53,936 2024
Le Bunnies Early Learning Academy Inc FL$241,798 President $14,161 $12,918 2024
Cypress Adventures Inc SC$258,295 Executive Director $60,000 $60,780 2024
Buen Pastor Ministries MI$258,395 Exec Directo $47,322 $47,428 2024
Laughter N Learning Center CA$240,060 Executive Director $13,500 $11,320 2024
Joy-southfield Community Development Corporation MI$239,921 Executive Director - Past $65,000 $67,070 2023
Loving Arms Child Development Inc GA$258,748 Director $57,847 $56,478 2024
Kidtime Inc TN$238,322 Exec Directorpresidentchai $32,050 $33,678 2023
Lamoni Community Day Care IA$260,453 Executive Dir. $36,691 $39,009 2024
Stratford Area Youth Care Agency TX$237,606 Youth Care Center Director $15,192 $14,756 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default58th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted57th

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 (Dilcia Rodriguez) 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 208 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,900 is reasonable (approximately the 58th 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.