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PeerBasis
Compensation Comparability Determination

Montessori Farm School Inc

Executive Director / CEO

EIN 208319194
NC · NTEE B20
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Virginia Lozuke, Executive Director / CEO ($63,014) against every comparable organization that fit the selection criteria — 163 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: Virginia Lozuke — reported title “HEAD OF SCHO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

163 organizations qualified on sector, size, and geography 163 within the band form the benchmarked peer set.

Distribution of comparable compensation

$152 total compensation of comparable organizations → $105,288 $63,014
$5,86310th
$16,39525th
$32,718Median
$50,91175th
$69,37690th
$63,014This org · 85th
p10$5,863
p25$16,395
p50$32,718
p75$50,911
p90$69,376
$63,014

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 NC 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
Congregation B'nai Emet Preschool CA$238,683 Secretary $50,134 $41,897 2024
Northvale Preschool NJ$238,745 Pre-k3 Teach $34,601 $29,899 2024
Akaula School HI$236,825 Staff Director/middle School Principal $70,000 $62,446 2023
Christian Cottage Prep TX$239,363 Head Of School $42,600 $41,241 2024
Asp2 Steam Academy Inc Nfp IL$236,055 Director $13,270 $12,626 2024
Path Educational Initiatives AZ$235,948 Director $72,000 $67,015 2024
Mesa Christian Academy Inc AZ$240,338 President / Ceo $23,500 $21,873 2024
Ascend Micro School CO$235,564 Board Member $25,000 $23,200 2024
Berean Christian Academy Inc ID$241,320 President $52,800 $52,959 2025
Laramie Christian Academy WY$234,512 Principal $18,819 $19,503 2024
Logos Classical Academy LA$241,518 President $60,585 $62,900 2025
Roman Avery Academy OH$241,765 Secretary $36,250 $36,201 2025
Potters Hand Christian School TX$233,592 Administrator $9,433 $9,402 2023
Highland Montessori School TX$242,439 Executive Director And Property Owner $76,879 $72,508 2025
Empowered SD$233,316 Executive Di $29,867 $31,901 2024
Affirm Leadership Christian Academy Inc IL$233,168 President $75,000 $73,467 2023
Dayspring Montessori School IL$231,503 President Secretary And Tre $110,105 $104,761 2024
Columbus Classical Christian School OH$244,916 Board Member & Teacher $12,053 $12,355 2024
Ashland Schools Foundation OR$246,090 Executive Director $77,231 $69,412 2024
Mesquite Christian Academy Inc NV$229,787 Principal $30,000 $29,103 2024
Tift County Foundation GA$229,338 Executive Di $55,563 $52,676 2025
Every Kids A Genius Inc FL$228,660 President, Dir. $30,000 $28,081 2023
Little Rock Electrical Joint AR$248,295 Admin Assist $39,000 $42,427 2024
Quartzsite Southern Christian Academy AZ$227,630 Treasurer $3,383 $3,068 2025
Lords Kingdom Academy Inc FL$227,205 President $21,950 $19,956 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default85th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted83rd

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 (Virginia Lozuke) 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 163 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,014 is reasonable (approximately the 85th 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.