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PeerBasis
Compensation Comparability Determination

Childrens House Preschool Inc

Executive Director / CEO

EIN 841503951
CO · NTEE B21
FY ending 2025-07-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Knuckey, Executive Director / CEO ($80,335) against every comparable organization that fit the selection criteria — 226 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

226 organizations qualified on sector, size, and geography 226 within the band form the benchmarked peer set.

Distribution of comparable compensation

$607 total compensation of comparable organizations → $153,687 $80,335
$16,71310th
$33,70225th
$46,400Median
$59,98775th
$73,24590th
$80,335This org · 92nd
p10$16,713
p25$33,702
p50$46,400
p75$59,987
p90$73,245
$80,335

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 CO 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
Hopmeadow Nursery School Inc CT$246,117 Director $45,490 $44,481 2025
Miss Ellies Education Center Inc PA$244,518 President $60,000 $64,052 2024
Little Shepherds Day Care KY$246,887 Director $40,996 $47,149 2024
One Step Ministries VA$247,383 President $24,930 $26,528 2023
Wee Love Preschool CO$247,410 Executive Di $83,516 $83,516 2025
Bayard Tiger Cub Childcare Center NE$243,680 Treasurer $2,673 $3,169 2023
Fullerton Community Nursery School CA$243,626 Director $36,365 $33,614 2024
California Kindergarten Association CA$247,867 President $8,200 $7,804 2023
Sheldonville Community Center Inc MA$248,086 Exec Director $47,132 $45,339 2024
Family Cooperative Preschool Inc MA$243,159 School Direc $47,507 $45,699 2024
Northeast Iowa Montessori School IA$248,842 Head Of Scho $36,980 $44,625 2023
A Childs Heart Inc CA$241,531 Preschool Director $60,000 $55,462 2024
Faith Services RI$241,105 Director $30,967 $31,786 2024
Community Nursery School Of Wilton Inc CT$240,181 Director $43,450 $42,486 2025
Early Learning Center At Richard Winn SC$251,325 Elc Director $30,000 $32,639 2025
Passion Preschool Educational Childcare AZ$252,201 Preschool Dir From 3-2024 To 8-2024 $39,759 $40,932 2024
Lynn Oaks School Inc LA$238,918 Principal $7,223 $8,295 2025
Valley Drive Preschool Inc VA$252,977 Director $26,736 $28,450 2023
Hilltop Nursery School Of Costa Mesa CA$253,479 Director $37,840 $34,978 2024
Children Of Promise Childcare IN$237,531 Exec Director $12,453 $14,473 2023
Learning Tree Christian School WY$253,768 School Director $40,277 $46,169 2024
Great And Small Inc CA$254,066 Dirctor $17,500 $16,654 2023
Agape Educational Center Inc CA$236,971 Cfo $65,860 $60,879 2024
Purple Moose Enrichment Preschool Inc IL$254,290 President $97,485 $102,593 2024
The Episcopal Preschool Inc IL$236,912 Director $58,500 $59,979 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CO 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 CO 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 default92nd
Total compensation (D + F), as reported (no adjustments)94th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted92nd

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 (Michael Knuckey) 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 226 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,335 is reasonable (approximately the 92nd 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.