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PeerBasis
Compensation Comparability Determination

The Farmington Community Assoc

Executive Director / CEO

EIN 561161306
NC · NTEE N30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melanie F Cook, Executive Director / CEO ($22,320) against every comparable organization that fit the selection criteria — 250 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Melanie F Cook — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

250 organizations qualified on sector, size, and geography 250 within the band form the benchmarked peer set.

Distribution of comparable compensation

$127 total compensation of comparable organizations → $328,554 $22,320
$2,06410th
$5,04625th
$16,354Median
$34,03175th
$52,67490th
$22,320This org · 57th
p10$2,064
p25$5,046
p50$16,354
p75$34,031
p90$52,674
$22,320

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 NC 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
Competitive Wake Surf Assoc Inc VA$115,266 President $31,200 $30,017 2023
Wilson Junior Soccer Club PA$115,078 Registrar $5,000 $4,968 2023
Greater Tampa Bowling Associat FL$114,727 President $1,500 $1,328 2025
Christian Youth Fellowship Inc CT$114,726 President $46,800 $43,722 2023
Camp Caleb Christian Association Inc KY$114,624 Director/ Key Employee(jan-aug) $22,012 $23,563 2023
Heart Shot Ministry Inc IA$114,229 Ceo $27,927 $30,468 2023
The Dipsea Race Foundation CA$113,824 Executive Dir. $17,000 $14,207 2024
Edge Athletics Club Inc NY$113,459 President/di $103,333 $93,037 2023
Nelson Armes Post 601 Home Association PA$117,030 Manager $9,480 $9,420 2023
Palos Verdes Peninsula High School CA$113,250 Vp Communica $3,170 $2,581 2025
Jamestown New Horizons Inc MO$112,421 Treasurer $21,250 $22,426 2023
Star Athletic Club PA$112,323 Manager $29,415 $28,389 2024
Needham Youth Basketball League Inc MA$118,405 President $11,000 $9,849 2023
Equine Assisted Development MI$118,444 Executive Director $40,673 $41,830 2023
Washington County Star Trail Association Inc MN$111,985 President $2,165 $2,070 2024
Lakeville South Clay Target Team MN$111,902 Vice Preside $5,000 $4,782 2024
Greater Pittsburgh Usbc PA$111,650 Current Assoc Mgr $36,000 $33,849 2025
Recreation Center Committee IA$118,835 Director $22,200 $23,525 2024
Brooklyn Lacrosse Club Inc NY$111,435 Executive Director $12,853 $11,240 2024
Eastern Slope Ski Club NH$110,724 Board Member $7,500 $6,702 2024
Warburton Chapel Trustees CT$110,465 Trustee $3,000 $2,722 2024
Hawaii Surfing Production Corp HI$110,359 President $29,430 $24,843 2025
Morris County Youth Soccer Association NJ$120,204 President $14,420 $12,460 2024
Chippewa Falls Area Senior Center Inc WI$120,341 Executive Director $45,036 $46,864 2023
Yorktown Junior Athletic Association Inc IN$109,934 Concessions $8,900 $9,352 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default57th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted55th

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 (Melanie F 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 250 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,320 is reasonable (approximately the 57th 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.