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PeerBasis
Compensation Comparability Determination

Fallston Country Pre-kindergar

Executive Director / CEO

EIN 462196747
MD · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lynn Crofton, Executive Director / CEO ($46,295) against every comparable organization that fit the selection criteria — 294 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

294 organizations qualified on sector, size, and geography 294 within the band form the benchmarked peer set.

Distribution of comparable compensation

$380 total compensation of comparable organizations → $164,740 $46,295
$18,33210th
$37,98325th
$51,098Median
$66,19375th
$83,44690th
$46,295This org · 41st
p10$18,332
p25$37,983
p50$51,098
p75$66,193
p90$83,446
$46,295

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 MD 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
Cisco Center Foundation Inc MD$344,268 Ex Officio A $31,500 $32,333 2024
Kaleidoscope School WA$346,306 President/treasury $63,064 $60,393 2025
Rockport Christian Service Inc TX$346,774 Director $54,365 $61,471 2023
Growing Tree Inc TN$347,057 Director $46,760 $53,964 2024
Creative Play Children's Learning FL$341,063 Director $49,252 $52,299 2023
Berkeley Hills Parents Association CA$340,360 Exec. Direct $77,439 $73,417 2024
Scribbles Preschool Inc NJ$349,805 President $47,085 $46,156 2024
Harborlight Nursery School Inc MA$350,619 Executive Director $73,000 $72,022 2024
Chenango Valley Nursery Inc NY$338,231 Executive Dir. $49,509 $47,853 2025
Community Nursery School Of Wayland MA$350,992 Registrar $44,998 $43,251 2025
Creative Beginning Child Care Center NY$351,556 Executive Director $56,288 $54,405 2025
Meadows Place Preschool TX$351,827 Executive Director $54,000 $61,058 2023
Mancos Valley Dragonfly School CO$351,958 Executive Dir. $40,800 $42,954 2024
Little Sprouts Learning Center Inc MN$352,085 Board Member $37,711 $42,120 2023
Jens Infants And Toddlers Inc LA$352,583 President $35,630 $43,076 2024
Sunshine And Rainbows Early TX$336,330 Director $35,770 $38,272 2025
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $111,485 2024
Kidz R Us Too IA$334,845 Secretarydirector $50,700 $60,949 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $42,487 2025
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $22,792 2024
Early Foundations Inc PA$354,551 President $15,261 $17,202 2023
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $61,539 2024
Mid-mitten Montessori MI$333,251 Ex Officio $44,444 $50,366 2024
Bee Loved Preschool A Preschool Of Bcumc TX$355,942 Bee Loved Director $53,125 $56,842 2025
Miss Ruby's Kids SC$332,288 Executive Director $72,397 $80,786 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default41st
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted41st

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 (Lynn Crofton) 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 294 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,295 is reasonable (approximately the 41st 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.