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PeerBasis
Compensation Comparability Determination

Morris Chinese Academy

Executive Director / CEO

EIN 204709185
NJ · NTEE A70
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Liya Wu, Executive Director / CEO ($5,245) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,259 total compensation of comparable organizations → $91,930 $5,245
$12,68210th
$20,74725th
$36,862Median
$59,31175th
$75,54290th
$5,245This org · 5th
p10$12,682
p25$20,747
p50$36,862
p75$59,311
p90$75,542
$5,245

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 NJ 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
Huayuan Chinese Academy Inc MD$175,535 President Board Director $37,459 $39,224 2024
Lex America Inc MA$182,807 Executive Director $91,339 $91,930 2024
Spokane Language House WA$185,944 Board Pres/e $3,250 $3,259 2024
Spitfire Club VA$167,073 Executive Director (Ex Officio) $23,458 $25,368 2024
Boulder School For German Language And Culture CO$198,752 President $27,093 $29,956 2023
Parlez-vous Francais Inc NJ$151,485 President $43,063 $41,953 2025
The Association For The Study Of NY$203,179 Executive Dir. $19,500 $19,227 2025
African Immigrant Family Services Inc NE$204,188 Executive Director $30,600 $36,862 2024
Kentucky Author Forum Inc KY$134,349 President & Producer $47,000 $58,226 2023
29 Pieces Amend TX$127,096 Executive Director $24,152 $27,858 2023
Masscreative Inc MA$125,953 Executive Di $83,203 $83,741 2024
Acton Chinese Language School MA$227,508 Principle $5,434 $5,328 2025
The Common Acre WA$232,865 Executive Dir. $66,500 $68,653 2023
Family Cornerstones Inc TN$237,771 Exec. Director $51,300 $60,395 2024
Northmont Fellowship Association PA$238,368 President $13,000 $14,520 2024
Small Press Traffic Literary Arts Center CA$240,398 Executive Dir. $78,000 $73,492 2025
Ether Sea Projects Inc Dba Litmus Press NY$243,647 Executive Dir. $22,000 $22,266 2024
Zbigniew Herbert Polish Supplementary School Of Li Inc NY$244,930 Principal/ceo $17,460 $17,216 2025
Roaring Fork Center For Community CO$249,768 Executive Director $52,772 $56,675 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ 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 NJ 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted5th

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 (Liya Wu) 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 19 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $5,245 is reasonable (approximately the 5th 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.