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PeerBasis
Compensation Comparability Determination

Long Island Toy Lending Center

Executive Director / CEO

EIN 113091664
NY · NTEE P58
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Colleen Moseman, Executive Director / CEO ($67,000) against every comparable organization that fit the selection criteria — 825 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Colleen Moseman — 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

825 organizations qualified on sector, size, and geography 825 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $273,579 $67,000
$8,91010th
$17,61925th
$34,157Median
$54,47675th
$76,92690th
$67,000This org · 83rd
p10$8,910
p25$17,619
p50$34,157
p75$54,476
p90$76,926
$67,000

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 NY 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
Community Living Corporation MA$117,622 Ceo $23,870 $22,463 2025
Tacoma Slavic Association WA$117,550 Director Of Info&ref Srvs $17,524 $17,363 2023
Restan Corp OH$117,770 President $11,008 $12,532 2024
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $143,230 2024
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $4,341 2023
Utah 1033 Foundation UT$117,414 President $75,000 $82,510 2024
Refugio Ministries Inc GA$117,819 President $66,709 $72,099 2024
Children Fed OH$117,986 Graphic Designer $90,000 $109,815 2022
Christopher Housing WA$117,987 President And Ceo $24,457 $24,232 2023
Delaware Family Restoration Services Inc DE$117,989 Dir Development $60,775 $63,965 2024
Mercy Outreach Ministries Iv Inc OH$118,003 Executive Director $16,318 $19,127 2023
Lagoshen Family Life Skills & Enrichment Center TN$118,013 Day Care Director $27,040 $30,551 2024
Pearson Foundation MS$118,082 President $21,023 $25,168 2024
Jeffersons Foundation KS$118,085 Executive Director $42,497 $50,808 2023
Sacramento Association Of Realtors CA$116,983 Executive Director $13,287 $12,333 2024
Dogsinvests Inc WI$118,493 Administrative Director $31,000 $34,801 2024
Invitation Ministries TN$116,619 President $15,534 $17,551 2024
Guardian Angel Service MI$118,639 President $36,301 $40,276 2024
Helping Hands Of Middle & West Tennessee TN$116,475 Ceoprogram Director $82,000 $90,261 2025
Fraternal Order Of Eagles MI$116,467 President $150 $162 2025
Assisted Payment Services MN$118,782 President $4,440 $4,716 2024
Less Leg More Heart NH$116,429 President $15,850 $16,196 2023
Texas Association Of Soccer Coaches TX$119,065 Chief Operat $18,125 $19,489 2024
Social Science Observatory CA$119,170 President $89,100 $85,144 2023
Children's Discovery Academy Inc MI$115,910 Director & S $15,857 $18,113 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 NY 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 default83rd
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted87th
All sources (D + E + F), adjusted61st

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 (Colleen Moseman) 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 825 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $67,000 is reasonable (approximately the 83rd 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.