Troy and Angela Nelson operate a small family farm in Palermo, Maine that has been in the Nelson family for generations. They have two children, Alicia and Royce. The Nelsons enrolled their children in Erskine Academy, a secular private high school that is approved for tuition assistance purposes. However, they would prefer Temple Academy, a private Christian school located in nearby Waterview, a school that aligns with their sincerely held religious beliefs. Because Temple is a religious school, the Nelsons will not be eligible to receive tuition from the town. Unable to afford tuition for their children to attend Temple, the Nelsons chose Erskine Academy for Alicia and Royce despite their firm belief that Temple would better meet their educational needs.