Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

El Buen Pastor Early Childhood Development Center

Executive Director / CEO

EIN 741841750
TX · NTEE B210
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alma A Lyra, Executive Director / CEO ($43,890) against every comparable organization that fit the selection criteria — 272 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

Benchmarked executive: Alma A Lyra — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

272 organizations qualified on sector, size, and geography 272 within the band form the benchmarked peer set.

Distribution of comparable compensation

$550 total compensation of comparable organizations → $145,697 $43,890
$15,27910th
$31,41225th
$42,770Median
$56,71775th
$69,28690th
$43,890This org · 51st
p10$15,279
p25$31,412
p50$42,770
p75$56,717
p90$69,286
$43,890

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 TX 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
Centralia Marys House Ltd IL$301,079 Director & President $560 $550 2023
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $6,028 2023
Peopleplace ME$301,936 Executive Director $32,610 $31,707 2024
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $60,934 2023
Childrenz Center IL$299,624 President $41,100 $40,394 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $61,214 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,181 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $39,974 2024
Azalea City Christian School Inc AL$303,559 Director $22,585 $23,692 2024
Hilltop Preschool Llc VA$303,781 Preschool Director, Ex-officio Boar $30,263 $29,211 2023
Norwood Christian Preschool Inc MA$304,996 President $49,701 $42,250 2025
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $40,492 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $61,454 2024
Angel Hearts Childcare Ministry 2 Inc IN$296,133 Director $16,500 $17,395 2023
Redwood Parents Nursery School CA$306,383 Director $38,839 $31,726 2025
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $139,406 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $44,874 2024
Harmony Day School KY$307,571 Vice President $47,714 $48,493 2025
Quarry Hill School Inc VT$294,066 Director $47,047 $47,339 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $69,299 2023
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $60,063 2025
Susan Phillips Day School CA$308,750 Chairman $140,500 $114,768 2025
Roots Forest School Inc ID$293,434 Director $18,019 $18,613 2024
My First School NY$293,033 Director $60,000 $54,201 2023
Village Early Learning Center VT$309,521 Former Program Director $30,240 $28,793 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default51st
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted52nd
All sources (D + E + F), adjusted50th

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 (Alma A Lyra) 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 272 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,890 is reasonable (approximately the 51st 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.