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PeerBasis
Compensation Comparability Determination

Boxwood Learning Center Inc

Executive Director / CEO

EIN 814945906
NJ · NTEE O50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marie Thelusma-chase, Executive Director / CEO ($2,544) against every comparable organization that fit the selection criteria — 157 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

157 organizations qualified on sector, size, and geography 157 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19 total compensation of comparable organizations → $142,995 $2,544
$5,49410th
$21,78025th
$39,957Median
$70,06875th
$81,14390th
$2,544This org · 6th
p10$5,494
p25$21,780
p50$39,957
p75$70,068
p90$81,143
$2,544

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

OrganizationStateTotal revenueTotal compSource
The Annual Hawaii Convention IncHI $137,287$4,512 990
Student Angler Tournament TrailMN $138,036$4,427 990
Academic Link Outreach NfpWA $134,482$52,146 990
Girls Rock PhillyPA $138,977$78,185 990
Sports Academy Of IdahoID $140,071$22,876 990
West Texas United Soccer ClubTX $140,157$19,507 990
All4loveMD $132,116$35,506 990
Wethrive IncMA $141,550$87,984 990
Camp Compass IncPA $141,552$21,780 990
Project Impact South Bend IncIN $130,858$11,014 990
The Joey Arrietta FoundationOH $130,731$65,530 990
Color Outside The LinesOR $130,243$46,805 990
Rip City FoundationMI $129,792$23,356 990
Makaha Cultural Learning CenterHI $128,555$40,377 990
Alliance Of Elite Youth LeadershipTX $128,237$74,335 990
Daytona Beach Sports Club IncFL $127,128$1,022 990
Coalition Of Care Greater CincinnatiOH $146,891$77,776 990
Brimhall Family FoundationAZ $147,083$13,183 990
Wartime Fitness WarriorsVA $147,131$45,562 990
The Third Story IncCO $125,746$75,597 990
Fairbanks Tennis AssociationAK $124,543$2,302 990
Harbor Hoops LtdNY $124,275$19,661 990
Juvenile Education & Awareness ProjectNJ $149,054$3,030 990
Sunago IncAZ $123,313$31,387 990
The Playmakers Organization IncCA $150,381$46,500 990

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 NJ 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted6th

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 (Marie Thelusma-chase) 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 157 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,544 is reasonable (approximately the 6th 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.