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PeerBasis
Compensation Comparability Determination

Miramelinda Montessori School Inc

Executive Director / CEO

EIN 825435976
MA · NTEE B28
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lymichelle Rivera Negron, Executive Director / CEO ($104,297) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lymichelle Rivera Negron — reported title “PRESIDENT & TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,705 total compensation of comparable organizations → $158,443 $104,297
$11,59810th
$29,53725th
$49,831Median
$72,20275th
$104,40490th
$104,297This org · 89th
p10$11,598
p25$29,537
p50$49,831
p75$72,202
p90$104,404
$104,297

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 MA 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
Allium Montessori School Inc MA$315,872 Director & President $77,803 $77,803 2023
Faith Christian Academy TN$315,881 Executive Dir. $44,952 $49,757 2025
Smart Kids With Learning CT$307,889 Executive Di $82,500 $83,610 2024
Helping Hand Developmental Center NC$316,904 Executive Director (7/1/23 - 10/13/23) $25,661 $28,660 2024
Ixora Montessori Inc VA$306,239 Chairman $86,730 $88,182 2025
Sam Academy CA$300,722 Ceo $77,364 $74,341 2023
Polygrarian Institute NV$323,794 Executive Dir. $61,866 $67,029 2024
Joys To The World Inc OK$324,415 President/secretary $26,539 $31,588 2024
Noticeability Inc MA$299,729 Executive Director $154,888 $154,888 2023
Ann-hua Chinese School MI$325,770 Principal $2,425 $2,705 2024
Azalea Montessori School OH$328,097 Co-founder $71,539 $81,901 2024
Spectrum Linx Foundation Inc TX$293,503 Executive Director $19,231 $20,793 2024
Chabad Girls Academy Inc NY$291,966 Executive Director $68,249 $66,661 2024
Ludic Spectrum Center Inc TN$290,098 Executive Director, President $104,000 $115,115 2025
Kinwell Academy Inc IN$334,882 Executive Di $52,780 $60,162 2024
Bilingual Children Inc GA$336,489 Executive Di $33,802 $36,737 2024
Classylinks Creative Consultan FL$338,829 Treasurer $12,000 $12,185 2024
Walton County Christian Learning Ce GA$285,357 Executive Director $27,817 $31,125 2023
Crest Education Center CA$339,380 Treasurer $53,572 $53,589 2022
Samara Learning Center OR$279,040 Executive Director $35,397 $34,615 2025
Inclusive Academy AZ$346,468 Chief Executive Officer Director $24,645 $25,619 2024
Illuminations Center For Dyslexia MS$274,388 Executive Director $43,753 $52,672 2024
Education Destination LA$273,913 Vice Preside $27,550 $32,791 2024
I Fly Young Inc CA$353,164 Ceo Principle $64,750 $62,220 2023
Suzuki Academy Of Columbia SC$267,327 Executive Director $37,129 $40,789 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA 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 MA 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 default89th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted88th

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 (Lymichelle Rivera Negron) 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 82 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,297 is reasonable (approximately the 89th 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.