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PeerBasis
Compensation Comparability Determination

Michigan Afterschool Association

Executive Director / CEO

EIN 383204939
MI · NTEE B03
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer Bonner, Executive Director / CEO ($63,260) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$549 total compensation of comparable organizations → $197,483 $63,260
$6,60510th
$19,98725th
$48,340Median
$78,67575th
$118,32190th
$63,260This org · 65th
p10$6,605
p25$19,987
p50$48,340
p75$78,675
p90$118,321
$63,260

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 MI cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Navigator LabsCA $314,793$72,539 990
Us Dairy Education And Training ConsortiumTX $314,277$36,683 990
Hawaii Interscholastic AthleticHI $311,541$3,470 990
The Association For InternationalIL $329,422$71,606 990
World Is Our Classroom IncMA $329,905$81,766 990
Aba Next Steps IncTN $331,942$40,729 990
Entrepreneurs OrganizationKS $333,775$25,712 990
Indiana Head Start Association IncIN $301,197$98,951 990
Angel Investor FoundationKS $337,561$15,592 990
National Prevention Science Coalition To Improve Lives IncCA $300,201$72,763 990
Oregon Music TeachersOR $300,071$6,913 990
Delaware Mathematics Coalition IncDE $290,372$49,954 990
Indiana Arborist AssociationIN $348,335$48,478 990
Washington State Music TeachersWA $287,883$14,536 990
Texas Association Of Mid-size SchoolsTX $350,715$78,338 990
American Academy Of International Culture And EducNY $351,526$80,477 990
Consortium For EntrepreneurshipWV $283,070$78,675 990
American Autonomic SocietyCA $355,775$30,567 990
Midwest Principals Center IncIL $276,507$43,974 990
Schuylkill Community Education CouncilPA $273,566$100,292 990
Universities Council On WaterIL $273,112$99,951 990
Women's Field Association OfCA $366,364$197,483 990
Minority Accounting Career Resource SocietyMI $367,092$14,570 990
California Association OfCA $269,871$177,073 990
Society For American MusicWA $367,955$28,872 990

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 MI 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 default65th
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted60th

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 (Jennifer Bonner) 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 77 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $63,260 is reasonable (approximately the 65th 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). 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.