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PeerBasis
Compensation Comparability Determination

Threshold Montessori School

Executive Director / CEO

EIN 043636964
TN · NTEE P33
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Patty Ferrar, Executive Director / CEO ($85,800) against every comparable organization that fit the selection criteria — 308 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 95th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

308 organizations qualified on sector, size, and geography 308 within the band form the benchmarked peer set.

Distribution of comparable compensation

$245 total compensation of comparable organizations → $363,797 $85,800
$14,52110th
$31,24825th
$48,500Median
$61,18275th
$74,73190th
$85,800This org · 95th
p10$14,521
p25$31,248
p50$48,500
p75$61,182
p90$74,731
$85,800

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 TN 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
Big Top Education Centerinc KS$363,432 Childcare Di $50,695 $52,103 2024
Sandite Child Development Center Inc OK$363,871 Director $59,486 $62,315 2024
Jazzyz Little Treasurez Childcare And Learning Ctr SC$364,491 President $78,000 $77,414 2024
Olin Day Care Inc IA$364,529 Executive Director $46,344 $47,030 2025
Little Bears Playhouse Inc AK$365,259 Executive Dir. $64,247 $60,161 2023
Usa Early Child Care Center Inc MI$361,251 Director $50,000 $50,548 2023
Mums - The Kitty Hupman Weekday School NC$360,729 Director (Non-voting Member Of Board) $41,223 $40,522 2024
Willow Blossom Learning Center Inc MA$360,434 Center Director $70,820 $58,984 2025
Friends Of Potrero Hill Nursery CA$367,416 Director $106,558 $87,537 2024
Tanque Verde Extended Care Program AZ$358,851 Ed $76,451 $68,144 2025
Barrio Station CA$358,745 Executive Di $97,920 $80,440 2024
Lindale Child Care Program VA$368,650 Executive Director $67,532 $62,033 2024
Pooh's Corner Inc NY$358,188 Director $83,538 $73,936 2023
Calvary Childcare Center CA$358,065 Executive Director $68,188 $57,670 2023
Kids Club Kids SD$369,860 Executive Director $45,695 $49,395 2023
Children's Castle Inc SD$369,953 President $21,240 $22,959 2023
Sandys Day Care Inc AR$356,507 President $46,808 $51,534 2023
Little Precious Steps TX$355,931 Executive Dir. $60,428 $57,506 2024
Tri-con Child Care Center Inc IL$373,563 Executive Director $80,846 $73,665 2025
Elkader Childcare And Learning Center IA$353,375 Executive Director $52,538 $56,344 2023
Destiny Kidz Center WA$373,878 President $26,000 $22,800 2023
Rainbow Child Care Center MS$374,365 Director $855 $932 2023
Mba Foundation MS$352,245 President $25,759 $28,100 2023
Old School Of South Burlington Inc VT$352,174 Executive Director $65,976 $65,042 2023
Steampark Inc NJ$375,507 Executive Di $58,500 $51,158 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2024 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 TN 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 default95th
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted96th
All sources (D + E + F), adjusted95th

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 (Patty Ferrar) 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 308 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,800 is reasonable (approximately the 95th 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.