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PeerBasis
Compensation Comparability Determination

Second Home Learning Center

Executive Director / CEO

EIN 852041550
VA · NTEE P33
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Krisztina Szekely, Executive Director / CEO ($52,192) against every comparable organization that fit the selection criteria — 269 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 56th percentile of comparable organizationswithin the typical range

Benchmarked executive: Krisztina Szekely — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

269 organizations qualified on sector, size, and geography 269 within the band form the benchmarked peer set.

Distribution of comparable compensation

$214 total compensation of comparable organizations → $396,047 $52,192
$12,38010th
$31,35225th
$46,947Median
$63,48575th
$76,66890th
$52,192This org · 56th
p10$12,380
p25$31,352
p50$46,947
p75$63,485
p90$76,668
$52,192

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
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $32,871 2024
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,625 2023
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $42,180 2023
Little Leaf Learning Center Inc NE$294,673 President $41,383 $46,098 2024
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,717 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $178,798 2025
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $33,914 2025
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $17,603 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $35,572 2023
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $38,208 2024
It Takes A Village Inc NJ$288,918 Trustee $38,189 $36,356 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $68,470 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $44,255 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $16,090 2024
Little Ones Academy CA$298,948 President $23,286 $20,825 2024
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $67,133 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,734 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $85,618 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,847 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $62,872 2023
Immanuel Lutheran Church Child Care ND$286,062 Center Director $35,258 $41,256 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $28,137 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $52,052 2024
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $59,668 2024
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $75,775 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 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 default56th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted55th

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 (Krisztina Szekely) 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 269 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,192 is reasonable (approximately the 56th 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.