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PeerBasis
Compensation Comparability Determination

Vermont Council Of Special Education

Executive Director / CEO

EIN 030369452
VT · NTEE S99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Mary Lundeen, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 52 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

52 organizations qualified on sector, size, and geography 52 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,296 total compensation of comparable organizations → $263,449 $26,000
$6,49210th
$22,49625th
$51,408Median
$75,40775th
$105,00590th
$26,000This org · 27th
p10$6,492
p25$22,496
p50$51,408
p75$75,407
p90$105,005
$26,000

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

OrganizationStateTotal revenueTotal compSource
International Foundation For CulturalCO $223,551$6,356 990
The Freedom Foundation Of MinnesotaMN $225,040$114,119 990
Glover Park AllianceDC $227,283$83,175 990
Friends IncAL $219,008$65,221 990
Roots & Dreams And Mustard Seeds IncMA $231,240$40,362 990
Westside RisingIL $212,744$44,988 990
Plaza Terrace Mutual HousingCT $235,418$30,906 990
Habitat For Neighborhood BusinessMO $209,384$28,354 990
The HydrousCA $238,045$73,971 990
Takotna Community AssociationAK $208,523$10,238 990
Detroit Greenways CoalitionMI $207,038$54,185 990
Buffalo Reuse IncNY $207,027$7,721 990
Integrative Development InitiativeCA $205,875$2,340 990
Kulaiwi Land TrustHI $205,010$17,625 990
Built2last Innovations Lab IncNC $203,953$129,573 990
Societa Mutuo Socorso Enrico Caruso In Manville RiRI $202,411$6,343 990
Citizens4communityOR $200,555$73,923 990
Venture CarolinaSC $199,622$5,745 990
Community Alliance For Jewish-affiliated Cemeteries IncNY $249,041$130,195 990
Indiana Community DevelopmentIN $250,264$75,549 990
Rebuilding Together Central AlabamaAL $195,730$71,613 990
LeadmoMO $194,877$42,372 990
Enterprise Development & Management CorpIN $194,491$3,986 990
For A Loving FutureCA $187,464$92,611 990
Harvard Townhouse IncNE $262,230$23,049 990

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 VT 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted25th

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 Lundeen) 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 52 similarly situated organizations (Same NTEE sector (S99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 27th 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.