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PeerBasis
Compensation Comparability Determination

Cochise Christian School Tuition Organization Inc

Executive Director / CEO

EIN 861037815
AZ · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Subia, Executive Director / CEO ($55,132) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,586 total compensation of comparable organizations → $138,492 $55,132
$13,38110th
$27,43025th
$63,644Median
$82,16175th
$97,81190th
$55,132This org · 42nd
p10$13,381
p25$27,430
p50$63,644
p75$82,161
p90$97,811
$55,132

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 AZ 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
The Elm Project CT$429,437 Executive Director $89,040 $86,808 2024
Projectivity Group Inc NY$440,425 Executive Director $42,692 $40,113 2024
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $87,758 2024
Carolina Winter Ensemble Association Inc SC$423,236 President $7,903 $8,826 2023
Njsa Inc CT$448,996 Director $16,000 $15,197 2025
Harvest Foundation Inc MO$458,249 President $1,440 $1,586 2024
Methow Valley Nordic Ski Educational Foundation WA$458,321 Executive Director $28,123 $25,506 2025
Actup Theater Inc CT$405,607 Executive Director $132,805 $133,300 2023
Future Urban Leaders WI$459,581 Executiver Director - Current $96,519 $104,813 2024
North Manatee Soccer Club FL$459,982 General Manager $22,000 $20,936 2025
Restore Assemble Produce WA$403,672 Executive Director $78,500 $73,079 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $138,492 2023
Focusedkids CO$398,476 Executive Director $71,500 $71,288 2024
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $54,195 2024
Hillside Connection CO$473,882 Founder $64,581 $64,390 2024
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $19,339 2024
The Children Are Our Future NM$387,948 President $6,000 $6,908 2023
300 For 300 MI$386,925 Executive Director $77,268 $82,928 2024
True North Youth Program CO$480,090 Executive Director $90,815 $90,546 2024
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,585 2024
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $68,936 2023
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $52,104 2023
Jeremiah Foundation Inc VA$486,306 Executive Dir $66,371 $66,635 2024
Team Wilderness Inc NJ$486,965 Executive Dir. $82,308 $76,413 2024
Island Waldorf Community Inc MA$487,149 Director & Teacher $14,975 $14,405 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted38th

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 (Mary Subia) 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 74 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,132 is reasonable (approximately the 42nd 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.