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PeerBasis
Compensation Comparability Determination

Arbutus Folk School

Executive Director / CEO

EIN 463046450
WA · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Hillary Tully, Executive Director / CEO ($51,093) against every comparable organization that fit the selection criteria — 422 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Hillary Tully — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

422 organizations qualified on sector, size, and geography 422 within the band form the benchmarked peer set.

Distribution of comparable compensation

$141 total compensation of comparable organizations → $357,196 $51,093
$18,58610th
$44,36125th
$74,341Median
$103,21575th
$144,42790th
$51,093This org · 31st
p10$18,586
p25$44,361
p50$74,341
p75$103,215
p90$144,427
$51,093

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 WA 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
Upper Valley Trails Alliance VT$460,319 Executive Di $79,508 $89,385 2024
Elevate Dallas TX$461,045 Executive Di $22,300 $24,915 2024
Heritage Museum Of Asian Art IL$459,798 Treasurer $62,500 $68,630 2024
Communities In Schools NC$459,583 Executive Dir. $58,102 $69,035 2023
Global Education Center TN$458,936 Executive Director $44,400 $50,785 2025
Science And Entrepreneurship Exchange IL$458,706 Secretary $73,655 $83,268 2023
New England Preparatory School MA$462,462 Communicatio $22,038 $22,773 2023
The Teachers Lounge Inc MA$463,525 Executive Director $87,502 $90,420 2023
Vermont Energy Education Program Inc VT$457,395 Executive Director $74,504 $83,759 2024
Spirit Of Youth AK$457,289 Executive Dir. $88,833 $94,860 2024
Una Vida Esta Vida CA$464,152 President $14,500 $13,985 2024
Steamimagine VA$464,600 President $20,000 $21,569 2024
The Conscious Kid CA$465,081 Executive Dir. $135,000 $130,204 2024
Partners In Change Inc GA$455,719 Ceo, Vice Board Chair $5,000 $5,782 2023
Hawkquest CO$465,359 Executive Di $110,475 $118,319 2024
Botanical Bus CA$455,172 Exec Direc/ Board Pres $74,880 $74,353 2023
Georgia Coalition For Higher GA$466,026 Co-exec Dire $123,476 $135,096 2025
American Association Of Bovine OH$466,561 Executive Di $50,248 $61,199 2023
Mychild'scancer Inc NJ$454,068 President / Secretary / Executive Director $26,000 $26,694 2023
Empire 8 NY$453,359 Commissioner $181,158 $182,842 2024
Business History Conference DE$451,653 Secretary $20,000 $21,873 2024
Coongie CA$470,846 Treasurer/ed $11,111 $11,033 2023
Gulf Coast Education Initiative MS$470,864 Executive Director $96,552 $120,109 2024
Derry Preschool Inc PA$450,059 Treasurer $55,000 $59,682 2025
Edina Education Fund MN$448,216 Executive Director $60,008 $64,521 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default31st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted34th
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 (Hillary Tully) 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 422 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $51,093 is reasonable (approximately the 31st 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.