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PeerBasis
Compensation Comparability Determination

Clark County Parent Cooperative

Executive Director / CEO

EIN 942922042
NV · NTEE P33Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Bonnie Toth, Executive Director / CEO ($33,532) against every comparable organization that fit the selection criteria — 272 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

Benchmarked executive: Bonnie Toth — reported title “VICE PRESIDE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

272 organizations qualified on sector, size, and geography 272 within the band form the benchmarked peer set.

Distribution of comparable compensation

$211 total compensation of comparable organizations → $391,589 $33,532
$12,31010th
$30,85525th
$46,353Median
$62,31675th
$75,92690th
$33,532This org · 29th
p10$12,310
p25$30,855
p50$46,353
p75$62,316
p90$75,926
$33,532

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 NV 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
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $176,785 2025
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,607 2024
Little Leaf Learning Center Inc NE$294,673 President $41,383 $45,579 2024
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $41,705 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $67,699 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $43,757 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $15,908 2024
Little Ones Academy CA$298,948 President $23,286 $20,591 2024
Muirs Little Scholars Inc PA$293,399 Exec Director $4,350 $4,573 2023
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $32,501 2024
Second Home Learning Center VA$293,321 Executive Director $52,192 $51,605 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,825 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $62,165 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $27,820 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $51,466 2024
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $17,404 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $35,171 2023
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $58,996 2024
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $37,778 2024
It Takes A Village Inc NJ$288,918 Trustee $38,189 $35,947 2023
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $74,922 2024
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $30,417 2023
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $66,378 2024
Honeybear Daycare Center Inc MT$305,218 President $103,277 $111,063 2025
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,669 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV cost of living and 2025 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 NV 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 default29th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted29th

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 (Bonnie Toth) 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 272 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $33,532 is reasonable (approximately the 29th 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.