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PeerBasis
Compensation Comparability Determination

China Folk House Retreat Inc

Executive Director / CEO

EIN 822240656
VA · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Pamela Leonard, Executive Director / CEO ($54,026) against every comparable organization that fit the selection criteria — 220 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Pamela Leonard — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

220 organizations qualified on sector, size, and geography 220 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $355,897 $54,026
$10,12410th
$24,19425th
$54,254Median
$93,46475th
$121,73390th
$54,026This org · 50th
p10$10,124
p25$24,194
p50$54,254
p75$93,464
p90$121,733
$54,026

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 VA 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
Utah Education Fits All UT$420,708 Executive Di $150,000 $159,000 2024
Metabrainz Foundation Inc CA$423,273 President/exec Director $120,273 $110,740 2023
Squashbridge Inc CT$424,350 Executive Director $46,154 $44,819 2024
The Thillen Education Fdn Inc GA$425,869 Secretary $27,600 $29,590 2023
5 Strong Scholarship Foundation Inc GA$413,066 Ceo $95,163 $99,099 2024
Rexanna's Foundation TX$412,723 Executive Di $15,000 $15,540 2024
Darrelle Revis Foundation Inc FL$411,942 Executive Director $47,000 $47,079 2023
Global Citizen Adventure Corps TN$433,898 Co-president/ Ceo $39,400 $42,893 2024
Nln Foundation For Nursing Education DC$409,067 President / Ceo $13,578 $12,705 2023
Bel-aire Community Partners SC$434,822 Executive Director $28,500 $30,793 2024
Advertising Club Of New York Foundation NY$435,382 President & Ceo $17,278 $16,647 2023
Georgia Food Industry Education GA$408,034 President $32,108 $33,436 2024
Carthage R-9 School Foundation MO$435,794 Executive Di $22,500 $24,045 2025
I Have A Dream Foundation - Milwaukee WI$436,455 Executive Director $30,692 $34,179 2023
Spring Foundation AR$406,457 Executive Dir. $72,000 $83,820 2024
City Scholars Foundation CA$406,279 Founder & President $128,369 $114,802 2024
Worcester Educational Development Founda MA$438,392 Executive Director And Vp $18,575 $17,798 2023
Star Sponsorship Program Inc TX$405,073 Executive Director $58,386 $60,488 2024
Cowboy Artists Of America Joe Beeler Foundation TX$438,461 President $250 $266 2023
Blue White Scholarship Foundation PA$404,518 Executive Dir. $96,000 $96,595 2025
Appalachian Leadership And WV$439,740 Chairman $9,540 $11,014 2023
Michael James Jackson Foundation For NY$402,852 Director Of Operations $55,000 $51,473 2024
Explore Mars Inc MA$441,446 Ceo $120,250 $111,915 2024
Mid-south Synergy Charitable Foundation TX$401,935 President $147,462 $152,772 2024
Privateschoolscholarships Org AZ$442,109 Executive Director $29,192 $28,327 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted31st

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 (Pamela Leonard) 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 220 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,026 is reasonable (approximately the 50th 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.