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PeerBasis
Compensation Comparability Determination

Discovering Mind Foundation

Executive Director / CEO

EIN 870611046
UT · NTEE B21
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lynn D Bybee, Executive Director / CEO ($41,422) against every comparable organization that fit the selection criteria — 261 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Lynn D Bybee — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

261 organizations qualified on sector, size, and geography 261 within the band form the benchmarked peer set.

Distribution of comparable compensation

$569 total compensation of comparable organizations → $150,484 $41,422
$15,71310th
$32,74925th
$43,763Median
$56,88075th
$70,06890th
$41,422This org · 42nd
p10$15,713
p25$32,749
p50$43,763
p75$56,880
p90$70,068
$41,422

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 UT 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
Spring Hill School Inc VT$287,189 Program Director $60,499 $62,875 2023
Oregon Preschool Inc WI$286,714 Co-director/teacher $60,811 $63,694 2024
Natural Bridges HI$288,879 President $127,200 $111,271 2025
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $55,552 2024
Kingdom Kids Christian Academy42693 MI$284,873 Director $42,844 $47,533 2022
Growing Patch Childcare Learning IN$290,741 President $46,523 $49,204 2024
Wee Care Children's Enrichment NC$284,275 Executive Director $54,562 $55,084 2025
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $47,626 2025
Valley Preschool MN$291,374 Director $57,402 $55,419 2025
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $37,182 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,231 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,959 2023
Circle School NY$283,012 Executive Director $51,829 $48,358 2023
Rockville Presbyterian Cooperative Nursery School MD$282,742 Program Director $28,000 $25,577 2025
Family Preschool Inc NC$282,519 Director $25,946 $27,681 2023
My First School NY$293,033 Director $60,000 $55,982 2023
Marshall First Step Academy IL$282,176 Executive Director $16,146 $16,390 2023
Roots Forest School Inc ID$293,434 Director $18,019 $19,225 2024
Whittier Wildflowers Preschool Inc MN$281,488 Board, Presc $59,622 $59,085 2024
Big-little School OR$281,462 Executive Director $39,007 $36,330 2024
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $62,037 2025
College Heights Kindergarten Inc NM$281,245 President $21,154 $22,819 2024
Garden Nursery School Inc MA$294,045 Director $77,142 $71,577 2023
Quarry Hill School Inc VT$294,066 Director $47,047 $48,895 2023
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $46,348 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT cost of living and 2025 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 UT 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 default42nd
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted43rd
All sources (D + E + F), adjusted41st

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 (Lynn D Bybee) 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 261 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,422 is reasonable (approximately the 42nd 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.