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PeerBasis
Compensation Comparability Determination

The Max Warburg Courage Curriculum Inc

Executive Director / CEO

EIN 043256902
MA · NTEE B92
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Carrie Coughlin, Executive Director / CEO ($128,694) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,017 total compensation of comparable organizations → $157,941 $128,694
$30,19810th
$64,12525th
$78,575Median
$99,03275th
$127,16790th
$128,694This org · 89th
p10$30,198
p25$64,125
p50$78,575
p75$99,032
p90$127,167
$128,694

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

OrganizationStateTotal revenueTotal compSource
Healthy Cities Tutoring IncCA $431,927$125,352 990
Steamboat Reading IncCO $440,415$88,793 990
Sit Stay Read IncIL $429,365$157,941 990
826 MspMN $450,319$46,603 990
The Diversity Initiative IncFL $456,581$16,296 990
We Shall ReadMI $407,953$111,626 990
Dyslexia Reading Connection IncWI $402,730$65,827 990
Smart Family Literacy IncTX $387,857$67,486 990
Adult Learning Alliance Of ArkansasAR $486,928$118,952 990
Desiring Advancement Overseas IncTN $382,749$69,848 990
Page 15 IncFL $490,721$77,682 990
Danville Church And Community Tutorial ProgramVA $501,567$82,966 990
Gaining Ground IncOK $366,413$72,708 990
Project Transformation Rio TexasTX $510,949$72,356 990
Maryland Reads IncMD $355,083$131,401 990
New Hope Community Development Corporation IncNJ $523,532$81,267 990
Lifechange Community Service IncCA $347,084$22,021 990
Every Child A Reader In Escambia IncFL $344,366$63,832 990
Altrusa International Foundation IncIL $528,497$133,090 990
Main Street ScholarsCA $338,848$33,702 990
Marguerite Kiefer Education Center IncCA $533,613$92,216 990
Reading Is Essential For All PeopleGA $321,854$61,541 990
Enlightenment Bookstore AndNY $319,531$65,004 990
Family Literacy Network IncTX $309,744$9,017 990
Learning Is For Tomorrow IncMD $305,217$91,288 990

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 MA 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 default89th
Total compensation (D + F), as reported (no adjustments)92nd
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted89th

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 (Carrie Coughlin) 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 38 similarly situated organizations (Same NTEE sector (B92), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $128,694 is reasonable (approximately the 89th 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.