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PeerBasis
Compensation Comparability Determination

Lynn Oaks School Inc

Executive Director / CEO

EIN 720902335
LA · NTEE B21Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kim Duplantier, Executive Director / CEO ($7,223) against every comparable organization that fit the selection criteria — 213 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

213 organizations qualified on sector, size, and geography 213 within the band form the benchmarked peer set.

Distribution of comparable compensation

$529 total compensation of comparable organizations → $133,832 $7,223
$16,73110th
$30,45925th
$41,126Median
$52,23075th
$65,20790th
$7,223This org · 5th
p10$16,731
p25$30,459
p50$41,126
p75$52,230
p90$65,207
$7,223

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 LA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Community Nursery School Of Wilton IncCT $240,181$36,997 990
Children Of Promise ChildcareIN $237,531$12,726 990
Agape Educational Center IncCA $236,971$53,014 990
The Episcopal Preschool IncIL $236,912$52,230 990
Faith ServicesRI $241,105$27,680 990
A Childs Heart IncCA $241,531$48,297 990
Family Cooperative Preschool IncMA $243,159$39,795 990
Fullerton Community Nursery SchoolCA $243,626$29,272 990
Bayard Tiger Cub Childcare CenterNE $243,680$2,759 990
Miss Ellies Education Center IncPA $244,518$55,777 990
Philomath Montessori SchoolOR $233,069$59,118 990
Intown Playgroup IncDC $233,068$31,357 990
Childrens House Preschool IncCO $245,629$69,956 990
Hopmeadow Nursery School IncCT $246,117$38,734 990
Little Shepherds Day CareKY $246,887$41,058 990
Plymouth Nursery SchoolIA $230,926$36,652 990
One Step MinistriesVA $247,383$23,101 990
Wee Love PreschoolCO $247,410$72,726 990
Crayon Corner Learning Center IncIA $230,274$43,761 990
La EscuelitaNC $230,144$18,723 990
California Kindergarten AssociationCA $247,867$69,762 990
Sheldonville Community Center IncMA $248,086$39,481 990
Northeast Iowa Montessori SchoolIA $248,842$38,860 990
Silver Spring Nursery School IncMD $228,188$31,226 990
Elizabeth Seton Montessori SchoolPA $227,851$70,587 990

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 LA 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted6th
All sources (D + E + F), adjusted5th

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 (Kim Duplantier) 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 213 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,223 is reasonable (approximately the 5th 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). 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.