Live preview — download the board-ready PDF to attach to your minutes.Download PDF — $49
PeerBasis
Compensation Comparability Determination

Small Wonders Preschool & Childcare Center

Executive Director / CEO

EIN 450452914
ND · NTEE B21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lynette Lein, Executive Director / CEO ($218,503) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lynette Lein — 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

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,979 total compensation of comparable organizations → $435,511 $218,503
$66,54910th
$90,19325th
$128,645Median
$178,42275th
$218,68290th
$218,503This org · 90th
p10$66,549
p25$90,193
p50$128,645
p75$178,422
p90$218,682
$218,503

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 ND 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
Montessori In Redlands Inc CA$5,895,704 Head Of School $164,954 $129,795 2024
Desert Preschool Academy CA$5,889,418 Family Services Coordinator $130,316 $102,540 2024
Sephardic Gan Torat Emet Inc TX$6,003,309 Head Of School $214,344 $195,379 2024
Wild Plum Center For Young Children CO$5,851,646 Exec Director $154,996 $135,430 2024
Hilltop Child Development Center Inc KS$5,844,450 Executive Director $89,542 $88,149 2024
🔒 103 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ND 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 ND 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 default90th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted87th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 108-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

Unlock the board report — $49

Running reports for this organization all year? Annual Org Pass — $99/yr.

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.