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PeerBasis
Compensation Comparability Determination

School Of Living

Executive Director / CEO

EIN 316050408
PA · NTEE C34Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Ann B Wilken, Executive Director / CEO ($2,138) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Ann B Wilken — reported title “Assistant Treasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$161 total compensation of comparable organizations → $89,018 $2,138
$3,31310th
$11,87025th
$24,997Median
$42,79175th
$70,24490th
$2,138This org · 7th
p10$3,313
p25$11,870
p50$24,997
p75$42,791
p90$70,244
$2,138

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
Mcgill Rose Garden SC$56,585 Sr Garden Di $23,500 $24,584 2024
Magellan Foundation Inc NY$56,783 President - $7,030 $6,206 2025
The Sunflower Land Trust Inc KS$55,628 Chief Exec. Officer $32,500 $35,208 2024
Outdoor Intervention Inc IN$57,041 President $39,803 $42,091 2024
Borneo Research Council ME$57,273 Treasurer $18,994 $19,636 2023
Bristol Virginia Public Schools Education Foundation VA$57,923 Executive Director $28,554 $28,463 2023
Warsaw Biblical Gardens Inc IN$54,425 Board Member $6,200 $6,556 2024
Worldopt Institute Inc HI$58,166 Secretary $13,221 $11,870 2024
Friends Of Merrymeeting Bay ME$58,443 Database Manager $155 $161 2023
350org Action Fund MA$58,516 Executive Director $34,973 $31,514 2024
Islands First Inc NY$58,985 Executive Director $50,317 $46,940 2023
Partnership For Environmental Progress CA$53,220 Executive Dir. $66,000 $58,837 2023
First People's Conservation Council LA$61,737 President $3,000 $3,313 2024
Recycling Rules Inc MA$48,970 Founder And Executive Director $22,000 $20,410 2023
Sportsmens Club Sauk Rapids Inc MN$48,583 President $599 $594 2024
Oakfield Conservation Club WI$65,968 President $500 $539 2023
Solar Austin TX$66,281 Executive Director $26,833 $26,916 2024
Foothill Conservancy CA$66,411 Executive Director $26,926 $23,315 2024
Open Water Foundation CO$45,650 Ceo $28,000 $26,923 2024
Lake Erie Waterkeeper Inc OH$67,619 Executive Director $6,000 $6,373 2024
Pines And Prairies Land Trust TX$67,739 Executive Director $76,210 $78,703 2023
Community Counts Colorado Inc CO$67,973 Executive Di $23,100 $22,867 2023
National Historic Trails Center WY$68,225 Executive Director $40,000 $42,952 2024
Center For Ecological Living & Learning MD$69,268 President $94,952 $89,018 2024
Go Alliance OR$70,080 Director, President, Executive Director $76,680 $71,407 2024

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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted12th
All sources (D + E + F), adjusted7th

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 (Ann B Wilken) 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 41 similarly situated organizations (Same NTEE major group (C), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,138 is reasonable (approximately the 7th 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.