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PeerBasis
Compensation Comparability Determination

Muirs Little Scholars Inc

Executive Director / CEO

EIN 710885712
PA · NTEE P33
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Muir, Executive Director / CEO ($4,350) against every comparable organization that fit the selection criteria — 269 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 4th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

269 organizations qualified on sector, size, and geography 269 within the band form the benchmarked peer set.

Distribution of comparable compensation

$201 total compensation of comparable organizations → $372,461 $4,350
$11,82310th
$29,79325th
$44,406Median
$59,70475th
$72,10290th
$4,350This org · 4th
p10$11,823
p25$29,793
p50$44,406
p75$59,704
p90$72,102
$4,350

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
First Baptist Church Denbigh Child VA$293,350 Executive Di $32,871 $30,913 2024
Second Home Learning Center VA$293,321 Executive Director $52,192 $49,084 2024
Good Shepherd Child Dev Center Inc WV$294,572 Director $36,535 $39,668 2023
Little Leaf Learning Center Inc NE$294,673 President $41,383 $43,353 2024
The Learning Tree Of Wellsboro PA$294,935 Exective Director $9,408 $9,138 2024
Christian Child Development Center Inc NC$295,755 President Amerita $171,500 $168,150 2025
Clark County Parent Cooperative NV$296,285 Vice Preside $33,532 $31,894 2025
Gsuc Child Development And Learning NY$289,841 Center Director $18,269 $16,554 2023
East Grand Community Services MO$289,731 Executive Di $31,498 $33,454 2023
St Paul Gillespie-selden Rural GA$289,177 Executive Di $36,690 $35,932 2024
It Takes A Village Inc NJ$288,918 Trustee $38,189 $34,191 2023
Dove's Nest Early Care And CO$298,392 Executive Di $68,946 $64,392 2024
Bethel Childrens Center Of Santa Rosa CA$298,421 Executive Dir. $48,065 $41,619 2023
Polkadots And Roses Childcare Center A Nj Nonprofit Corporation NJ$298,623 Parent $17,400 $15,132 2024
Little Ones Academy CA$298,948 President $23,286 $19,585 2024
Heppner Day Care Inc OR$287,357 Executive Dir. $69,800 $63,135 2024
Bancroft Daycare Inc IA$287,227 Treasurer $5,056 $5,392 2024
Storytime Childcare Center IA$287,184 Executive Director $75,500 $80,519 2024
Brain Builders Early Childhood And NE$300,238 Vice President $1,610 $1,736 2023
Nonnie Hood Parent Resource Center Inc NY$300,287 Executive Director $65,253 $59,128 2023
Immanuel Lutheran Church Child Care ND$286,062 Center Director $35,258 $38,800 2023
Livingston Street Early Childhood Center NY$300,856 Executive Dir $30,065 $26,461 2024
Holmes Child Care Center Inc NC$301,975 Member/teacher $48,640 $48,952 2024
Lakin Foundation Child Development Center Of Griswold IA$303,127 Secretary/ceo $52,617 $56,114 2024
Breckenridge Montessori Inc CO$304,445 Executive Director $76,302 $71,263 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 2023 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 default4th
Total compensation (D + F), as reported (no adjustments)4th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted4th

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 (Lauren Muir) 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 269 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,350 is reasonable (approximately the 4th 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.