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PeerBasis
Compensation Comparability Determination

Arborlea Study Center

Executive Director / CEO

EIN 352588860
TX · NTEE A70
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Ellen Cook, Executive Director / CEO ($27,752) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Ellen Cook — reported title “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

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$259 total compensation of comparable organizations → $119,126 $27,752
$9,26910th
$35,53925th
$52,360Median
$67,90175th
$85,56390th
$27,752This org · 22nd
p10$9,269
p25$35,539
p50$52,360
p75$67,901
p90$85,563
$27,752

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
Association Of Bookmobile & IA$307,645 Executive Director $46,519 $49,458 2024
Missoula Writing Collaborative MT$309,975 Prev Exec. Dir. $34,808 $36,433 2024
Living Tongues Institute OR$310,319 President $42,000 $38,991 2023
Christian Womens Job Corps Of Tyler Inc TX$305,892 Executive Dir. $71,340 $69,293 2024
The Aftermath Project Inc CA$303,880 Secretary $51,000 $44,025 2023
Helping Link WA$302,762 Executive Director $125,517 $109,118 2024
Archaeology In The Community DC$316,182 Executive Director $54,049 $47,415 2023
The Center For Khmer Studies Inc DC$317,166 President & Ceo $50,000 $43,863 2023
Atlanta Writers Club GA$289,485 Executive Director $31,500 $31,663 2023
Western Political Science Association OR$288,787 Executive Dir. $7,000 $6,312 2024
Faulkner Morgan Archive KY$288,069 President & Executive Director $52,771 $56,678 2023
Oregon Hope Chinese School OR$329,095 President $73,140 $67,901 2023
American Comparative Literature IL$285,428 Chief Admin Off $85,586 $84,115 2023
The 1947 Partition Archive CA$333,750 Executive Dir. $62,000 $53,520 2023
Experience Excellence TX$334,637 President $60,000 $58,279 2024
Lama Foundation NM$280,456 Director $1,008 $1,084 2023
Christian Home Educators Assn Of Calif CA$278,232 Treasurer $300 $259 2023
Henryk Sienkiewicz Polish School Nfp IL$342,361 Prezes $7,392 $7,057 2024
Project Sycamore A Nfp Corporation TX$273,382 Executive Director $84,000 $84,000 2023
Marine Mills Folk School MN$272,489 Pt Exec Dire $23,336 $23,051 2023
Split This Rock Inc DC$267,649 Director $64,281 $56,391 2023
Henry Miller Memorial Library CA$355,492 Executive Dir. $107,666 $92,941 2023
Pulaski County Imagination Library AR$361,644 Interim Executive Director $33,889 $36,989 2024
La Casa De Maria Retreat Center CA$364,900 Executive Director $92,250 $77,348 2024
Roaring Fork Center For Community CO$249,768 Executive Director $52,772 $49,135 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 2023 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 default22nd
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted11th
All sources (D + E + F), adjusted20th

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 (Mary Ellen Cook) 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 45 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,752 is reasonable (approximately the 22nd 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.