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PeerBasis
Compensation Comparability Determination

Arbol De Vida

Executive Director / CEO

EIN 260238314
TX · NTEE Q20
FY ending 2025-04-30
June 9, 2026

This analysis benchmarks the total compensation of John Walker, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$687 total compensation of comparable organizations → $231,690 $42,000
$25,83510th
$48,25025th
$88,549Median
$110,73075th
$123,68390th
$42,000This org · 27th
p10$25,835
p25$48,250
p50$88,549
p75$110,730
p90$123,683
$42,000

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 TX 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
The Japan America Society Of Kentucky KY$391,431 Executive Director $81,565 $92,577 2023
Just Foreign Policy DC$397,148 Executive Director $94,167 $87,299 2023
Global Philadelphia Associaton Inc PA$349,036 President $110,000 $115,887 2023
The Tamarindo Foundation Inc IN$346,182 Executive Director $120,753 $130,670 2024
Civil Society Institute Inc MA$413,467 President & Exec. Director $251,262 $231,690 2024
Love Must Act Inc KY$335,584 President $25,500 $28,113 2024
American Mandarin Society VA$421,218 Executive Di $84,000 $85,684 2023
Identity Mission NC$326,517 President $24,470 $26,711 2023
Japan America Society Of Colorado CO$326,000 Executive Director $91,264 $89,799 2024
Japan-american Society OH$325,902 Executive Di $30,227 $32,005 2025
Japan America Society Of So California CA$428,314 Executive Director $19,681 $17,954 2023
Unidosnow Inc FL$430,469 Executive Director $124,062 $119,593 2024
The Fountain For The Natural OR$322,044 President $700 $687 2023
Educators Institute For Human Rights In DC$434,112 Executive Director $175,487 $158,020 2024
Immigrant Solidarity Dupage IL$458,275 President $82,954 $83,685 2024
Interfaith Peace Builders DC$293,845 Managing Director (Thru 11/22) $78,218 $72,513 2023
Gulf Coast Citizen Diplomacy Council Inc FL$291,084 Executive Director $70,965 $68,409 2024
Idti Inc FL$284,476 International Consultant $127,500 $122,907 2024
Tulsa Global Alliance OK$283,856 Executive Director $36,755 $41,530 2024
Cair Michigan Inc MI$470,606 Executive Officer $89,539 $94,835 2024
Macgillivray Freeman Films Educational CA$275,528 Co-executive Director $16,500 $14,621 2024
Send A Cow Inc VA$484,115 Executive Director $90,976 $92,799 2023
Manhattan His Association KS$265,413 Executive Director/secretary $65,500 $70,740 2025
Japan America Society Of Oregon OR$490,048 Executive Director $103,108 $98,255 2024
Japan-america Society Of TX$513,657 Pres - Part Yr $101,479 $104,164 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted27th

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 (John Walker) 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 30 similarly situated organizations (Same NTEE sector (Q20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 27th 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.