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PeerBasis
Compensation Comparability Determination

Childrens Genesis Inc

Executive Director / CEO

EIN 822103611
TX · NTEE B21
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Tamaria Johnson, Executive Director / CEO ($40,014) against every comparable organization that fit the selection criteria — 276 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 37th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

276 organizations qualified on sector, size, and geography 276 within the band form the benchmarked peer set.

Distribution of comparable compensation

$567 total compensation of comparable organizations → $150,000 $40,014
$16,00110th
$32,22925th
$45,001Median
$58,48175th
$73,47090th
$40,014This org · 37th
p10$16,001
p25$32,229
p50$45,001
p75$58,481
p90$73,470
$40,014

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 TX 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
Lord Of Life Christian Preschool OH$318,105 Education Director $41,886 $45,660 2023
The Learning Nest Cincinnati OH$318,257 Director President $35,000 $37,059 2024
Mtvc Inc MD$315,504 President $8,300 $7,986 2023
Love And Learn Preschool Inc NJ$318,739 Director $38,896 $34,717 2024
Pompton Plains Preschool Parents Association NJ$315,122 Director $63,439 $56,623 2024
Puget Sound Christian School WA$314,981 President $5,019 $4,377 2025
The Children's Farm Inc MN$320,352 President $13,200 $12,703 2025
Rockville Community Nursery School MD$313,087 Director $52,678 $50,688 2023
Morning Glory Enterprises CA$321,433 Ceo Member At Large $75,604 $65,264 2024
Pathways Preschool NE$312,448 President $29,500 $31,719 2024
Happy Days Learning Center Inc MN$312,408 Director $32,632 $32,234 2024
Peace Unlimited Corporation NY$322,834 President/director $53,404 $49,667 2023
Village Early Learning Center VT$309,521 Former Program Director $30,240 $29,644 2025
Trinity Preschool Inc MN$324,730 Executive Dir. $74,000 $71,214 2025
Susan Phillips Day School CA$308,750 Chairman $140,500 $118,158 2025
Harmony Day School KY$307,571 Vice President $47,714 $49,925 2025
Altadena Nursery School Inc CA$326,868 Director $47,895 $40,278 2025
Redwood Parents Nursery School CA$306,383 Director $38,839 $32,663 2025
Community Farm School Inc MA$327,842 Clerk $24,576 $22,078 2024
Ashmont Nursery School Inc MA$306,025 Executive Di $70,430 $63,270 2024
Children's Rocky Mountain School Inc CO$328,351 Executive Director $65,341 $62,635 2024
Suburban Nursery School Inc MD$328,391 Teacher $36,658 $35,273 2023
Prince Of Peace Pre School Inc FL$305,490 Preschool Director $44,390 $41,688 2024
School Of The Beartooths MT$328,664 Executive Director $52,082 $57,781 2023
Norwood Christian Preschool Inc MA$304,996 President $49,701 $43,497 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default37th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted38th
All sources (D + E + F), adjusted37th

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 (Tamaria Johnson) 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 276 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,014 is reasonable (approximately the 37th 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.