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PeerBasis
Compensation Comparability Determination

Aci Center Of Excellence For

Executive Director / CEO

EIN 920968204
MI · NTEE U40
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michael Tholen, Executive Director / CEO ($37,236) against every comparable organization that fit the selection criteria — 54 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

54 organizations qualified on sector, size, and geography 54 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,717 total compensation of comparable organizations → $174,918 $37,236
$8,67110th
$22,23925th
$44,589Median
$85,67175th
$111,12290th
$37,236This org · 41st
p10$8,671
p25$22,239
p50$44,589
p75$85,671
p90$111,122
$37,236

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 MI 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
5 Lakes Institute WI$158,500 Executive Di $87,400 $86,153 2025
Punxsutawney Weather Center Inc PA$158,655 Center Direc $22,867 $22,093 2024
Airfuel Alliance OR$160,830 President $48,000 $43,186 2024
Biological Stain Commission Inc NY$152,160 90 Eagle Chase, Woodbury, Ny 11797 $19,476 $17,051 2024
Lepidopterists Society CA$149,918 Secretary $7,500 $6,460 2023
Florida International University FL$149,034 Director $60,783 $56,955 2023
Technology Management Instituteinc VA$148,460 Executive Di $122,100 $114,219 2024
Engineering Biology Research Consortium CA$143,080 President $32,367 $27,878 2023
Greater Memphis It Council TN$171,245 Executive Director & Secre $78,433 $82,234 2023
Girl Develop It VT$141,110 Executive Dir. $57,711 $57,940 2023
Qualia Research Institute CA$140,681 President & Executive Director $64,164 $53,679 2024
Aerospace States Association Inc VA$139,216 Executive Director $55,000 $51,450 2024
Human Computation Institute Inc NY$174,977 Exec Director $47,647 $41,713 2024
Third Place Technologies WA$138,157 Gallery Manager $19,594 $17,498 2023
Institute For Population Health Sciences IL$136,832 Director $7,000 $6,667 2024
Haskell-org Inc DE$136,256 Executive Director $115,236 $109,318 2024
Precision Metalforming Association OH$180,396 Executive Director $8,519 $8,742 2024
Tmt Observatory Corporation CA$132,115 Manager Of Awards And Budgets $209,085 $174,918 2024
The Wisconsin Society For Ornithology WI$183,545 Executive Director $57,750 $58,432 2024
Rocky Mountain Association CO$184,439 Executive Di $99,063 $92,029 2024
Adirondack Public Observatory Inc NY$185,687 Administrator $28,404 $24,867 2024
Oklahoma Bioscience Institute OK$127,423 Imci Managing Director/president $25,697 $27,414 2024
404 Dao Inc GA$126,200 Secretary & Chief Operatio $40,879 $39,822 2024
Csrm Foundation Inc MD$189,087 Vice President $27,808 $25,931 2023
Space Frontier Foundation Inc DC$123,469 Director $41,500 $35,282 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default41st
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted94th

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 (Michael Tholen) 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 54 similarly situated organizations (Same NTEE major group (U), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,236 is reasonable (approximately the 41st 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.