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PeerBasis
Compensation Comparability Determination

Noble Tree Publishing Inc

Executive Director / CEO

EIN 455441752
NY · NTEE A23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jing Cheng, Executive Director / CEO ($22,500) against every comparable organization that fit the selection criteria — 28 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Jing Cheng — reported title “PRESIDENT/DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

28 organizations qualified on sector, size, and geography 28 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,180 total compensation of comparable organizations → $86,595 $22,500
$2,45410th
$3,50025th
$15,879Median
$38,04075th
$54,39290th
$22,500This org · 61st
p10$2,454
p25$3,500
p50$15,879
p75$38,040
p90$54,392
$22,500

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 NY 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
French World Ministries Inc TX$77,569 President $3,100 $3,534 2023
Scandinavian Heritage Association Inc ND$83,315 Office Manager $12,347 $15,438 2023
Indian Horizon Of Florida Inc FL$73,681 President $25,000 $26,758 2023
Native American Guardians Association ND$73,458 President $3,200 $3,886 2024
Lc Windmill Inc WI$71,740 Principal Employee $1,800 $2,080 2024
East Austin Creative Coalition Inc TX$69,524 Executive Director $17,545 $19,996 2023
Fannie Lou Hamer Institute Of Advocacy & Social Action NC$90,500 President $45,000 $51,456 2024
Chinese Historical Society Of New England Inc MA$91,564 Managing Director $36,427 $38,824 2022
Filitalia International PA$93,170 Executive Director $31,650 $35,960 2023
Korean Cultural Center Alaska AK$64,956 President $5,050 $5,343 2024
Focus On Children United For Success Inc MD$96,901 Chairman $11,217 $11,605 2024
Brenham Maifest Association TX$97,786 Director- Marketing $3,000 $3,321 2024
Wei-hwa Chinese School VA$98,248 Principal $2,376 $2,614 2023
Colorado Asian Culture And Education Network CO$60,378 Executive Director $79,264 $86,595 2023
The Japanese Asociation Of Greater MA$101,073 Secretary $41,000 $40,773 2024
Huda Community Center CA$101,790 Executive Dir $38,400 $37,778 2023
Slovenian Cultural Center IL$103,151 Director $15,000 $16,320 2024
Club Portuguese Of Stockton California CA$55,235 Secretary $1,200 $1,180 2023
Austin Celtic Association TX$104,482 At-large $33,000 $36,531 2024
Swedish Historical Society Of Rockford IL$104,529 Executive Director $55,978 $62,701 2023
Juneteenth Festival Inc NY$54,055 Office Clerk $12,352 $12,352 2024
Sandhills Family Heritage Association NC$53,524 Executive Director $17,854 $20,415 2024
Emerald Hills Institute UT$109,609 Director $3,000 $3,398 2024
Henryk Sienkiewicz Educational Society Inc NY$113,770 Secretary $2,970 $2,970 2024
Asian American Unity Coalition Inc MN$114,560 Officer $1,890 $2,067 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default61st
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted57th

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 (Jing Cheng) 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 28 similarly situated organizations (Same NTEE sector (A23), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,500 is reasonable (approximately the 61st 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.