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PeerBasis
Compensation Comparability Determination

Pre-scientist Inc

Executive Director / CEO

EIN 830818098
MA · NTEE B90
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lucy Madden, Executive Director / CEO ($76,875) against every comparable organization that fit the selection criteria — 441 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 69th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lucy Madden — reported title “CEO & President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

441 organizations qualified on sector, size, and geography 441 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12 total compensation of comparable organizations → $485,856 $76,875
$14,09010th
$33,60125th
$58,755Median
$82,91675th
$114,30190th
$76,875This org · 69th
p10$14,090
p25$33,601
p50$58,755
p75$82,916
p90$114,301
$76,875

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
Homegrown Pathways Inc CO$288,768 Founder And President $85,521 $88,638 2024
Fan4kids NJ$289,424 Ceo $37,400 $37,160 2023
Seemore Impact Labs CO$287,011 Chief Education Officer $90,208 $93,496 2024
Koinonia Homeschool Support Group MI$290,172 Treasurer $21,370 $23,227 2025
Neural Education WA$286,250 Co-founder $53,528 $53,331 2023
Sc Progressive Network Education Fund SC$291,567 Communications Director $72,650 $81,923 2024
Young Authors Greenhouse Inc KY$292,012 Executive Director $63,417 $75,820 2023
Barron County Junior Livestock Show & Sale Committ WI$292,233 Livestock Coordinator $2,700 $2,969 2025
Hhn2l Inc KY$292,251 Founder $31,437 $37,585 2023
Impactful Projects Inc NC$283,355 Executive Director $55,000 $63,241 2023
Wisecamps WA$294,422 Executive Dir. $66,000 $63,870 2024
National Veterans Transition CA$282,384 President/executive Direct $37,500 $35,001 2024
Tony Kemp Ministries Inc IL$282,013 President $58,500 $64,001 2023
Learning Club Of Toledo OH$281,647 5800 Monroe St F5 Sylvania Oh 43560 $98,574 $109,942 2025
Altura Credit Union Foundation CA$296,086 Ceo $40,924 $39,325 2023
Niatx Foundation Inc WI$296,267 Executive Director $32,300 $36,461 2024
The Institute For Industrial & Applied Life Scienc MO$280,631 $91,371 $104,605 2024
College Bound AZ$296,700 Ceo $800 $810 2025
Miami Beach Education Foundation Inc FL$296,822 Former President/ceo $2,164 $2,197 2024
The Jack Kent Oral & Maxillofacial LA$297,029 President $1,500 $1,785 2024
Philaflam PA$279,981 Ceo $76,700 $85,117 2023
Micar Christian University Corp FL$279,543 Director $20,000 $20,908 2023
Podium Rva VA$279,368 Executive Director $62,320 $65,040 2024
Love House Learning Academy SC$297,717 Director $48,245 $62,974 2021
Eakin Care Program Inc TN$279,179 Director $68,672 $76,011 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 default69th
Total compensation (D + F), as reported (no adjustments)73rd
Reportable pay only (column D), adjusted71st
All sources (D + E + F), adjusted65th

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 (Lucy Madden) 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 441 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $76,875 is reasonable (approximately the 69th 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.