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PeerBasis
Compensation Comparability Determination

Guanghua Chinese Cultural Association

Executive Director / CEO

EIN 020726028
PA · NTEE B210
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jun Ma, Executive Director / CEO ($5,700) against every comparable organization that fit the selection criteria — 305 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

305 organizations qualified on sector, size, and geography 305 within the band form the benchmarked peer set.

Distribution of comparable compensation

$347 total compensation of comparable organizations → $150,463 $5,700
$18,95610th
$36,66825th
$48,585Median
$62,92775th
$85,46090th
$5,700This org · 3rd
p10$18,956
p25$36,668
p50$48,585
p75$62,927
p90$85,460
$5,700

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 PA 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
Broadway Childrens School Of CA$374,497 Director $62,158 $53,822 2024
Whole Child Learning Co VT$375,021 School Director $16,913 $17,071 2024
Hancock Nursery School Inc MA$372,688 Executive Di $57,753 $50,700 2025
Learning Ladder Preschool MO$375,784 School Direc $39,224 $40,586 2025
Green Bay Montessori Childrens World WI$372,013 Treasurer $58,000 $60,741 2024
Empathy In Nature Project Inc CA$376,076 President $150,000 $129,885 2024
The Growing Place Inc NY$376,497 Director Non-voting Member $61,572 $55,792 2024
The Playplace Elc CA$376,758 President $12,500 $10,824 2024
Hampshire Nursery School Inc NH$370,668 Assistant Director $48,257 $43,531 2025
Bright Beginnings WA$377,379 Secretary $9,000 $8,319 2023
Penfield Village Nursery School Inc NY$368,547 Education Director $44,520 $39,301 2025
Stepping Stones Learning Center TX$379,604 Employee $43,499 $43,633 2024
Florida Head Start Association FL$368,376 Executive Director $119,411 $112,489 2024
Chico Oaks Preschool CA$368,209 Treasurer $7,200 $6,234 2024
Wilbraham Community Preschool MA$380,140 President $65,958 $59,435 2024
4corners Community Nursery Inc MD$367,697 Executive Director $39,980 $37,481 2024
Mendon Community Nursery School NY$367,557 Executive Direc $23,939 $21,133 2025
Valley Parent Preschool CA$381,198 Director $64,700 $54,579 2025
The Childrens Institute At Jericho Inc VT$366,602 Director $67,332 $67,959 2024
Christ Our Savior Academy Inc TN$366,200 Director $63,430 $68,834 2023
Childrens Center Inc CT$365,688 President, Director $61,669 $57,982 2024
Fieldstone Early Learning MA$382,370 President $70,012 $61,462 2025
Tauxemont Cooperative Preschool Inc VA$365,352 Director/teacher $61,933 $61,736 2023
Canguros Inc FL$382,902 President $45,604 $42,960 2024
Centro De Educacion Integral Soles Del Jardin Inc PR$363,804 Director $2,400 $2,338 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted3rd
All sources (D + E + F), adjusted3rd

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 (Jun Ma) 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 305 similarly situated organizations (Same NTEE sector (B21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,700 is reasonable (approximately the 3rd 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.