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PeerBasis
Compensation Comparability Determination

The Children's Farm Inc

Executive Director / CEO

EIN 411336835
MN · NTEE B210
FY ending 2025-08-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Jones, Executive Director / CEO ($13,200) against every comparable organization that fit the selection criteria — 274 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 9th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

274 organizations qualified on sector, size, and geography 274 within the band form the benchmarked peer set.

Distribution of comparable compensation

$359 total compensation of comparable organizations → $155,870 $13,200
$16,48610th
$33,94225th
$47,012Median
$60,82575th
$76,38190th
$13,200This org · 9th
p10$16,486
p25$33,942
p50$47,012
p75$60,825
p90$76,381
$13,200

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 MN 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
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $67,817 2024
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $36,075 2024
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $38,509 2024
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $47,446 2023
Peace Unlimited Corporation NY$322,834 President/director $53,404 $51,611 2023
Childrens Genesis Inc TX$316,975 President $40,014 $41,580 2024
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $74,000 2025
Mtvc Inc MD$315,504 President $8,300 $8,299 2023
Pompton Plains Preschool Parents Association NJ$315,122 Director $63,439 $58,839 2024
Puget Sound Christian School WA$314,981 President $5,019 $4,548 2025
Altadena Nursery School Inc CA$326,868 Director $47,895 $41,855 2025
Rockville Community Nursery School MD$313,087 Director $52,678 $52,671 2023
Community Farm School Inc MA$327,842 Clerk $24,576 $22,941 2024
Pathways Preschool NE$312,448 President $29,500 $32,961 2024
Happy Days Learning Center Inc MN$312,408 Director $32,632 $33,495 2024
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $65,086 2024
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $36,653 2023
School Of The Beartooths MT$328,664 Executive Director $52,082 $60,043 2023
Gazelle Creative Learning School CA$329,372 President $102,550 $91,988 2024
Dayspring Childrens Center OH$329,522 President $84,600 $90,682 2025
East End Preschool TX$330,142 Director $44,520 $45,070 2025
Village Early Learning Center VT$309,521 Former Program Director $30,240 $30,803 2025
St Thomas Day School Inc GA$331,192 Director $35,271 $35,891 2025
Little Disciples Learning Center OH$331,624 Director/pre $77,780 $85,578 2024
Susan Phillips Day School CA$308,750 Chairman $140,500 $122,782 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default9th
Total compensation (D + F), as reported (no adjustments)9th
Reportable pay only (column D), adjusted9th
All sources (D + E + F), adjusted9th

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 (Nancy Jones) 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 274 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $13,200 is reasonable (approximately the 9th 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.