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PeerBasis
Compensation Comparability Determination

Book Drive For Kids

Executive Director / CEO

EIN 752822224
TX · NTEE B29
FY ending 2024-08-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Cook, Executive Director / CEO ($50,000) against the 2000 closest of 2,022 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

2,022 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $439,835 $50,000
$7,43910th
$21,17125th
$42,440Median
$64,53175th
$90,86890th
$50,000This org · 60th
p10$7,439
p25$21,171
p50$42,440
p75$64,531
p90$90,868
$50,000

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
Mercy Christian Academy LA$204,384 Board Member $32,296 $36,601 2023
Harford County Education Foundation Inc MD$204,365 President $65,833 $59,942 2025
Decode Project Inc KY$204,353 Executive Director $60,951 $63,776 2025
Millennium Leadership Christian Academy Inc FL$204,543 Director $46,450 $43,623 2024
Anastasis Academy CO$204,546 Executive Di $38,646 $37,045 2024
Boosted Diplomas NV$204,559 Executive Di $69,692 $69,836 2024
Dr Gertrude A Barber Educational PA$204,274 Executive Vice President $18,945 $19,445 2023
Dimmick Memorial Library PA$204,697 Director $44,340 $44,204 2024
Hampton Roads Chess Association VA$204,156 Executive Director $40,598 $39,187 2024
Enlighten Learning Resource Inc CA$204,112 Executive Director And Tutor $53,760 $46,407 2024
Young Scientist Academy NC$204,796 Director $52,083 $52,412 2025
Choctaw County Public Library Inc AL$204,057 Library Director $26,400 $28,512 2024
Gethsemane Ranch Inc FL$204,030 Secretary $20,244 $19,012 2024
Chester Springs Library PA$204,014 Executive Director $61,685 $61,495 2024
College Properties Of Oberlin Inc OH$204,921 President/trustee $75,093 $77,460 2025
Pde Action VA$205,000 Executive Director $8,876 $8,567 2024
Annunciation Austin TX$205,036 Director Of Education $48,105 $48,105 2024
Amplify Arts NE$205,050 Executive Co-director $67,688 $74,929 2023
The Big Barn Preschool IL$205,060 President $9,965 $9,794 2024
Game Changers Leadership Institute CA$205,080 President $24,000 $21,330 2023
Alumni Association Of Fitchburg MA$203,774 Secretary/tr $575 $517 2024
Living Learning Libraries FL$205,111 Treasurer $49,340 $46,337 2024
The Columbia School Linguistic NJ$203,734 President $10,000 $8,695 2025
Southern Early Childhood Association AR$203,696 Executive Director $49,182 $55,266 2024
First Steps Preschool OH$203,672 Preschool Director $36,965 $39,139 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 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 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 default60th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted51st

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 (Michelle 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 60th 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.