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PeerBasis
Compensation Comparability Determination

Lynx Educational Foundation Inc

Executive Director / CEO

EIN 043712260
NH · NTEE A84
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Donald E Peacock, Executive Director / CEO ($24,128) against the 2000 closest of 2,963 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 12th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

2,963 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$4 total compensation of comparable organizations → $323,787 $24,128
$20,78210th
$42,27625th
$66,301Median
$87,32075th
$106,82190th
$24,128This org · 12th
p10$20,782
p25$42,276
p50$66,301
p75$87,320
p90$106,821
$24,128

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 NH 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
Hungary Foundation DC$464,187 Executive Di $92,000 $89,746 2024
Pretty Human Inc CO$464,234 President $184,500 $196,666 2024
American Women Artists TN$464,067 Executive Director Until 11/08/2024 $34,975 $39,815 2025
California Preservation Foundation CA$464,454 Executive Director $103,600 $99,447 2024
The Intentional Man Project CA$464,458 Executive Director $111,000 $103,804 2025
Iowa Arts In Education IA$464,535 Executive Director $57,001 $69,381 2024
Lutz Children's Museum Inc CT$463,864 Executive Director $77,808 $83,495 2023
Teentix WA$463,808 Exec. Dir. $75,968 $75,609 2024
Fabarts Inc GA$464,606 President $64,336 $71,911 2024
Side Street Projects CA$463,757 Executive Director $76,076 $73,026 2024
Florida Litfest Inc FL$464,718 Executive Di $32,917 $34,376 2024
Playful People Productions CA$463,684 Executive Dir. $12,557 $12,053 2024
Jazzmobile Inc NY$463,679 Director $48,000 $49,641 2023
San Jose Multicultural Artists Guild Inc CA$464,731 Executive Dir. $35,900 $35,478 2023
Mercury Soul Inc CA$463,634 Executive Dir. $120,000 $112,220 2025
New Federal Theatre Inc NY$464,790 Board Member/producing Artistic Dir. $70,015 $70,331 2024
Pacific Northwest School Of Music WA$463,456 Key Employee $61,415 $62,930 2023
Tidewater Arts Outreach VA$463,432 Executive Di $62,199 $65,040 2025
San Diego Academy Of Ballet & Ballet Theatre CA$463,381 Executive Director $115,500 $108,012 2025
Decoda Inc NY$465,077 General Manager $40,000 $40,180 2024
Long X Arts Foundation ND$465,178 Executive Director $66,000 $80,515 2024
Colorado West Performing Arts CO$465,186 Executive Di $9,843 $10,492 2024
American Saddle Horse KY$465,305 Executive Director $102,750 $122,717 2024
The L'enfant Trust DC$463,048 President And Secretary $135,200 $131,888 2024
Trustees Of Bloomfield Academy ME$462,993 Treasurer $5,004 $5,427 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH cost of living and 2025 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 NH 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 default12th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted13th
All sources (D + E + F), adjusted10th

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 (Donald E Peacock) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,128 is reasonable (approximately the 12th 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 13, 2026.