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PeerBasis
Compensation Comparability Determination

Whitefish United Methodist Childrens Ce

Executive Director / CEO

EIN 203294927
MT · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nicole Ingram, Executive Director / CEO ($50,529) against every comparable organization that fit the selection criteria — 181 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 75th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

181 organizations qualified on sector, size, and geography 181 within the band form the benchmarked peer set.

Distribution of comparable compensation

$526 total compensation of comparable organizations → $133,188 $50,529
$10,92510th
$27,14425th
$38,592Median
$50,40475th
$60,56490th
$50,529This org · 75th
p10$10,925
p25$27,144
p50$38,592
p75$50,404
p90$60,564
$50,529

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 MT 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
Miss Kates Pre K Inc FL$217,749 Managing Director $41,600 $37,325 2023
Promiseland Preschool Inc AZ$217,865 President $60,800 $54,245 2024
Ashcreek Parent Cooperative Playschool OR$217,973 Teacher $43,926 $37,843 2024
Arizona Head Start Association AZ$216,750 Executive Director $80,692 $74,118 2023
The Neighborhood Playschool CO$215,847 Officer $55,000 $47,664 2025
Hope Ridge Preschool Inc OH$220,348 Director $19,629 $18,790 2025
Izabel Inc IL$220,388 President $23,190 $21,150 2024
St Paul's Weekday Nursery School Inc MA$213,947 Nursery School Director $40,000 $32,486 2025
Scuola Italiana Di Portland OR$221,028 Board Member $2,592 $2,233 2024
Apple Tree Preschool Inc NY$213,673 Director Of The Preschool $33,930 $27,710 2025
Woodside Nursery School NY$213,543 Trustee $19,800 $16,598 2024
Sparkle Touch Learning Academy Inc IN$213,022 President/director $46,171 $46,504 2023
Easter Preschool MN$221,830 Program Director $49,885 $44,549 2025
Eliot Chapel Nursery School MO$222,114 Exec Directo $50,009 $49,137 2024
Field Station Cooperative Incorporated IN$212,440 Executive Director $16,659 $16,779 2023
Canaan Development Foundation IL$211,246 Director $51,264 $46,754 2024
The Learning Tree Nursery Inc NY$224,210 Co Director $5,460 $4,459 2025
Willson Preschool Inc MT$210,188 Executive Dir. $34,768 $33,872 2025
Kaleidoscope Montessori Inc GA$209,957 Director $69,625 $63,271 2025
Tiny Tots Learning Center NY$209,688 Trustee $37,283 $31,254 2024
International Education And CA$225,492 Director $25,668 $21,169 2023
Child's Play Inc RI$225,881 Toddler/nursery $48,043 $42,736 2024
Farmstead Preschool IA$208,525 Ddirector $42,212 $42,878 2024
Highlands Pre Schools Assoc WA$226,241 Administrator And Treasurer $58,945 $50,404 2023
Spring Knolls Cooperative Nursery School MD$226,329 Executive Dir. $47,410 $42,333 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default75th
Total compensation (D + F), as reported (no adjustments)69th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted75th

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 (Nicole Ingram) 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 181 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,529 is reasonable (approximately the 75th 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.