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PeerBasis
Compensation Comparability Determination

Angel Hearts Childcare Ministry 2 Inc

Executive Director / CEO

EIN 475626830
IN · NTEE B21
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kanchana Jones, Executive Director / CEO ($16,500) against every comparable organization that fit the selection criteria — 272 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kanchana Jones — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

272 organizations qualified on sector, size, and geography 272 within the band form the benchmarked peer set.

Distribution of comparable compensation

$522 total compensation of comparable organizations → $138,202 $16,500
$15,07210th
$30,09025th
$40,931Median
$53,38875th
$65,60690th
$16,500This org · 11th
p10$15,072
p25$30,090
p50$40,931
p75$53,388
p90$65,606
$16,500

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 IN 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
Escuela Comunitaria Del Bronxbronx NY$295,088 Head Of School $158,880 $132,235 2024
Key West Preschool Co-operative Inc FL$294,788 Director $49,193 $42,565 2024
Quarry Hill School Inc VT$294,066 Director $47,047 $44,904 2023
Garden Nursery School Inc MA$294,045 Director $77,142 $65,735 2023
Greenbelt Nursery School Inc MD$293,981 Teacherdirector $67,914 $56,973 2025
Roots Forest School Inc ID$293,434 Director $18,019 $17,655 2024
Aauw Nursery School IL$298,990 Executive Director $41,874 $37,918 2024
My First School NY$293,033 Director $60,000 $51,413 2023
Albuquerque Preschool Cooperative NM$299,544 Executive Di $58,614 $58,066 2024
Childrenz Center IL$299,624 President $41,100 $38,316 2023
Lithuanian Montessori Society Of America IL$300,032 Director $62,000 $57,800 2023
Circle Time Child Development Center Inc CA$291,893 Ceo/director $12,291 $10,064 2023
Eastern Shore Montessori School AL$291,553 Board Presid $2,000 $2,049 2023
Dayton Montessori Society Inc OH$291,552 Board Member $34,000 $34,148 2023
Valley Preschool MN$291,374 Director $57,402 $50,896 2025
Centralia Marys House Ltd IL$301,079 Director & President $560 $522 2023
El Buen Pastor Early Childhood Development Center TX$301,143 Executive Director $43,890 $41,632 2023
Attala Corporate Child Development Center Consortium MS$291,028 Director, Administrator $43,766 $43,740 2025
Growing Patch Childcare Learning IN$290,741 President $46,523 $45,188 2024
Shining Mountains Montessori School CO$301,669 Executive Di $6,288 $5,717 2023
Peopleplace ME$301,936 Executive Director $32,610 $30,076 2024
Maywood Cooperative Nursery School Inc NJ$290,080 Treasurer Director $62,039 $51,018 2024
Community Montessori School OH$303,209 Board Member $1,148 $1,120 2024
Natural Bridges HI$288,879 President $127,200 $102,189 2025
Azalea City Christian School Inc AL$303,559 Director $22,585 $22,473 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted11th

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 (Kanchana 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 272 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $16,500 is reasonable (approximately the 11th 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.