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PeerBasis
Compensation Comparability Determination

Breckenridge Montessori Inc

Executive Director / CEO

EIN 204962786
CO · NTEE P33
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Beth Craig, Executive Director / CEO ($76,302) against every comparable organization that fit the selection criteria — 273 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

273 organizations qualified on sector, size, and geography 273 within the band form the benchmarked peer set.

Distribution of comparable compensation

$269 total compensation of comparable organizations → $398,800 $76,302
$12,75210th
$31,93725th
$48,094Median
$64,56275th
$79,15290th
$76,302This org · 89th
p10$12,752
p25$31,937
p50$48,094
p75$64,562
p90$79,152
$76,302

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 CO 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
Bottles Two Backpacks Daycare IA$305,069 Director $26,350 $30,977 2023
Honeybear Daycare Center Inc MT$305,218 President $103,277 $113,108 2025
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $60,083 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $52,413 2024
All Belong To Christ Daycare & NE$307,350 Daycare Dire $57,558 $64,562 2024
Pee Wee Angels Christian Learning Center AL$307,630 Executive Director $65,400 $73,684 2024
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $28,333 2024
St Mary Coptic Community Center PA$308,572 President $13,500 $14,040 2024
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $63,309 2023
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,860 2023
Fall Creek School Age Program NY$308,675 Program Director $38,073 $35,879 2024
Dc Family Child Care Association DC$309,152 President $60,000 $56,531 2023
Little Ones Academy CA$298,948 President $23,286 $20,970 2024
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $16,202 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $44,563 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $68,946 2024
Westonka School Age Kids Core Inc MN$310,685 Director $49,820 $51,339 2024
Ls&s Preschool TX$310,898 President $54,724 $55,617 2025
Youth Organizations United To Rise DC$311,988 Executive Director Not Indepe $49,247 $46,401 2023
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $34,150 2025
Roots And Wings Kids Inc NY$313,070 Director $78,000 $73,506 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $180,040 2025
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,784 2024
Little Leaf Learning Center Inc NE$294,673 President $41,383 $46,419 2024
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $42,473 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default89th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted88th

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 (Beth Craig) 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 273 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,302 is reasonable (approximately the 89th 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.