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PeerBasis
Compensation Comparability Determination

Growing Oaks Association

Executive Director / CEO

EIN 834486573
OK · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Reynolds, Executive Director / CEO ($73,000) against every comparable organization that fit the selection criteria — 128 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michelle Reynolds — reported title “SecretaryTreasurer”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

128 organizations qualified on sector, size, and geography 128 within the band form the benchmarked peer set.

Distribution of comparable compensation

$235 total compensation of comparable organizations → $234,941 $73,000
$14,51210th
$27,86525th
$49,768Median
$65,40475th
$85,29490th
$73,000This org · 80th
p10$14,512
p25$27,865
p50$49,768
p75$65,404
p90$85,294
$73,000

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 OK 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
Literacy Volunteers Of Broome-tioga NY$233,980 Executive Director $49,448 $39,532 2025
Minnesota Teachers Of English To Speakers Of Other Languages MN$231,475 Executive Assistant $15,450 $13,864 2024
Kenosha Literacy Council WI$234,765 Executive Dir. $54,654 $50,500 2025
Skyline Agility Club Inc NY$229,644 Former President $8,750 $7,181 2024
National Coalition For Dialogue & Deliberation PA$236,025 Executive Director $16,800 $15,664 2023
Destiny Builders Inc OK$228,764 President $87,000 $87,000 2024
Collaborative Law Institute Of Texas TX$237,143 Exec Director $76,546 $71,591 2023
Gull Island Institute Inc MA$237,443 Clerk $41,600 $33,949 2024
Ethos Literacy NM$227,120 Executive Director $63,000 $61,537 2024
Leadership Kauai HI$226,010 Executive Dir. $70,000 $58,597 2023
Midcoast Literacy ME$239,926 Executive Director $42,498 $38,646 2024
National Hbcu Business Deans Roundtable Inc NC$225,337 Managing Director $36,000 $34,779 2023
New York State Care Management NY$225,135 Executive Director $68,250 $56,008 2024
Remarkable Mens Practice CA$224,685 President $10,387 $8,386 2023
The William And Lanaea C Featherstone MD$224,131 Founder $30,000 $26,223 2023
Iowa City Unesco City Of Literature IA$244,011 Executive Director $108,323 $107,713 2024
The Reliance College Fund IL$221,037 Pres./treas. $88,008 $78,575 2024
Literacy Chippewa Valley WI$244,707 Executive Di $47,017 $43,443 2025
Harleys Dream CO$245,039 Executive Dir. $52,000 $45,282 2024
Second Chance Education Inc CA$245,689 Ceo $59,509 $48,045 2023
Florida Preborn Rescue Inc FL$245,779 Director $124,492 $106,209 2024
Iuoe Local 891 Education & Training Fund NY$218,825 Trustee $7,262 $6,135 2023
Hey Neighbor CO$246,939 Executive Director $39,875 $34,723 2024
Columbia Bartending Agency Incorporated NY$218,310 Executive Director $7,120 $5,692 2025
Peak Research Institute CO$247,400 Treasurer $30,360 $26,438 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OK 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 OK 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 default80th
Total compensation (D + F), as reported (no adjustments)72nd
Reportable pay only (column D), adjusted82nd
All sources (D + E + F), adjusted73rd

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 Reynolds) 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 128 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,000 is reasonable (approximately the 80th 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.