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PeerBasis
Compensation Comparability Determination

Brookeside Montessori

Executive Director / CEO

EIN 232974006
PA · NTEE B24
FY ending 2025-05-31
June 9, 2026

This analysis benchmarks the total compensation of Crystal Davis, Executive Director / CEO ($56,647) against every comparable organization that fit the selection criteria — 127 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

Benchmarked executive: Crystal Davis — reported title “HEAD OF SCHO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

127 organizations qualified on sector, size, and geography 127 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,736 total compensation of comparable organizations → $169,000 $56,647
$24,12610th
$34,38725th
$46,464Median
$59,41575th
$77,72690th
$56,647This org · 68th
p10$24,126
p25$34,387
p50$46,464
p75$59,415
p90$77,726
$56,647

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 PA 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
Vardaman Street Christian Academy Inc MS$428,231 Secretary/treasurer $22,450 $25,073 2025
Heritage Christian School NH$428,738 Board Member/principal $30,000 $28,513 2024
Up Christian Academy Inc WI$429,619 Administrator $15,000 $16,125 2024
Fayette Street Educational Foundation NM$432,037 President $37,400 $42,627 2023
Secret Garden Montessori NJ$423,643 Head Of School $53,821 $49,462 2024
Phoenix Academic Center Inc OK$432,153 Head Administrator $65,660 $74,419 2024
Gainesville Georgia Homeschool GA$432,378 Frmr Mbr; Cr $1,800 $1,863 2024
Highlands Latin School Inc FL$423,358 President $33,333 $33,184 2023
The New School Of Syracuse NY$432,680 Director $51,500 $46,666 2025
Belle Creek Education Center CO$421,210 Executive Director $47,077 $46,464 2024
The Academy For Children Inc NJ$434,561 President $100,008 $91,908 2024
Cornerstone Christian Academy NJ$435,583 Director $37,392 $34,363 2024
Brighton Academy OR$435,945 Chairman/pre $38,900 $37,183 2024
Binyan Yisroel Inc MD$437,133 Executive Dir. $52,699 $52,210 2023
Evergreen Garden School WA$437,214 Director $55,725 $52,870 2023
Atx Kids Club TX$438,372 Executive Dir. $87,717 $90,316 2024
Azalea City Montessori Cooperative AL$439,120 Head Of School $30,000 $34,345 2023
Dalton Learning Academy Inc FL$439,244 President $80,250 $77,598 2024
Grassroots Free School System Inc FL$413,396 School Director $41,600 $40,226 2024
Realms Of Inquiry UT$448,232 Executive Di $54,021 $56,909 2024
Simba Educational Ministries SD$407,286 President $8,400 $9,824 2023
Woodland Community School Inc NH$404,065 Executive Dir. $67,691 $62,677 2025
Mighty Oaks Enrichment Center KS$454,779 President $25,000 $27,799 2024
Fhl Academy Inc MN$457,508 President $32,048 $32,595 2024
The Masters Study Inc IN$457,523 Director $1,600 $1,736 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default68th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted67th

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 (Crystal Davis) 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 127 similarly situated organizations (Same NTEE sector (B24), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $56,647 is reasonable (approximately the 68th 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.