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PeerBasis
Compensation Comparability Determination

God's Treasures Childcare Learning

Executive Director / CEO

EIN 932578188
MN · NTEE B21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Adam Schmidt, Executive Director / CEO ($39,181) against every comparable organization that fit the selection criteria — 323 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Adam Schmidt — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

323 organizations qualified on sector, size, and geography 323 within the band form the benchmarked peer set.

Distribution of comparable compensation

$350 total compensation of comparable organizations → $174,778 $39,181
$24,71010th
$41,68825th
$56,634Median
$77,28775th
$99,93390th
$39,181This org · 20th
p10$24,710
p25$41,688
p50$56,634
p75$77,287
p90$99,933
$39,181

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
Appleseeds Performing Arts Academy FL$491,308 President $72,000 $70,474 2023
Sunflower Montessori School CA$490,018 Vice President $67,692 $57,630 2025
Nollie Jenkins Family Center Incorporated MS$491,613 Executive Director $43,000 $48,467 2024
Maria Montessori Sch Of The Golden Gate CA$489,042 President & Ceo $76,000 $64,704 2025
Covington First United Methodist Church Preschool Inc GA$492,392 Director $34,924 $35,538 2024
Montessori Plus School Inc WA$492,751 Secretary $105,928 $98,814 2023
Gateway Preschool Academy CA$493,215 Director $54,276 $47,431 2024
Playmates Inc CA$487,861 Executive Dir. $80,360 $68,416 2025
Umc Preschool Burlingame CA$487,837 President $6,148 $5,235 2025
Kensington Nursery School Incorporated CA$494,144 School Director $48,587 $41,366 2025
Early Years Preschool And Parents Day Out VA$486,616 Board Member $44,167 $44,433 2023
Sausalito Nursery School CA$495,668 Director $83,000 $72,533 2024
Initiative For Independent Sch PR$485,677 Vice President $25,513 $25,513 2024
Petite Ecole Internationale Inc TX$496,477 School Director $77,203 $78,156 2024
Zinnia Montessori School Inc MA$496,936 President $109,630 $97,130 2025
Saint Dominics Academy PA$497,518 Davidson $50,366 $50,831 2024
The Boston Children's School Inc MA$483,622 President, Treasurer, Dir $123,425 $112,246 2024
Early Education Cooperative Preschool AZ$497,851 Director Of Education $31,930 $31,995 2023
Sophia Montessori Academy CO$497,852 President, School Director $58,933 $57,189 2024
Small World Montessori Society Inc WI$499,072 Director $54,733 $59,558 2023
Rainbow Kidz Inc WI$482,156 President $40,118 $42,402 2024
Canyon Creek Preschool Inc TX$499,260 Director $35,227 $34,743 2025
Carol Nursery School OH$499,466 Director $63,052 $67,585 2024
St Mary's Episcopal School VA$480,546 Executive Director $41,254 $39,273 2025
Grace Place Learning Center OR$501,064 Executive Director $49,348 $47,749 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 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 default20th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted20th

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 (Adam Schmidt) 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 323 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,181 is reasonable (approximately the 20th 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.