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PeerBasis
Compensation Comparability Determination

Lia Foundation Inc

Executive Director / CEO

EIN 113539717
NY · NTEE S05
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Matthew Cohen Esq, Executive Director / CEO ($111,745) against every comparable organization that fit the selection criteria — 1751 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Matthew Cohen Esq — reported title “PRESIDENT & CEO OF LIA”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,751 organizations qualified on sector, size, and geography 1,751 within the band form the benchmarked peer set.

Distribution of comparable compensation

$23 total compensation of comparable organizations → $743,333 $111,745
$17,72410th
$45,41725th
$77,708Median
$109,64475th
$150,59990th
$111,745This org · 76th
p10$17,724
p25$45,417
p50$77,708
p75$109,644
p90$150,599
$111,745

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
Monroe County Illinois Economic IL$350,348 Executive Dir. $69,879 $76,026 2024
National Council Of Jewish Women KY$350,097 Executive Director $67,908 $78,659 2025
Danville Boyle County Development KY$349,771 Director $29,583 $36,212 2023
Pike Township Educational Foundation IN$351,107 Executive Dir. $38,608 $43,895 2025
Havenwoods Neighborhood Partnership Inc WI$349,541 Executive Director $86,084 $102,430 2023
Eastside Jewish Commons OR$351,225 Treasurer $30,000 $31,741 2023
Stockyards Preservation Foundation Of Fort Worth TX$349,457 Secretary & Treasurer $6,000 $6,642 2024
The Lee County Medical Society Inc FL$349,429 Executive Director $104,355 $108,489 2024
World Tang Soo Do Foundation NC$351,447 Coo/chief Of Staff $4,150 $4,745 2024
Makers Collective SC$349,248 Executive Dir. $20,400 $23,552 2024
Midtown Greenway Coalition MN$349,180 Executive Director $76,641 $83,807 2024
Flowood Best MS$351,575 Executive Director $77,262 $95,228 2024
Boulder Chamber Foundation CO$351,613 President & Ceo $18,609 $20,330 2023
Irrigation & Electrical Districts AZ$349,001 Executive Di $308,828 $328,683 2024
Pittsburgh Cares PA$351,812 Executive Di $70,414 $77,708 2024
Folsom Community Development Corporation CA$352,017 Ceo/president $115,040 $113,179 2023
Booc Inc IL$352,023 Executive Director $94,576 $102,896 2024
Greater Fayetteville Chamber NC$352,168 Executive Di $94,850 $111,662 2023
South Dakota Biotechnology Association SD$352,301 Executive Director $120,500 $147,171 2024
Main Street Deland Association Inc FL$348,394 Executive Director $48,596 $50,521 2024
Main Street Winter Haven Inc FL$352,397 President $70,063 $72,838 2024
Bisbee Coalition For The Homeless Inc AZ$352,441 Executive Director $34,323 $37,609 2023
Central Area Collaborative WA$348,132 Executive Director $103,916 $106,000 2023
Saunders Properties Of Western New York NY$348,078 President/cmo/ceo $37,284 $37,284 2024
Midlands African Chamber Inc NE$352,955 Ceo $57,692 $70,697 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 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 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 default76th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted98th

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 (Matthew Cohen Esq) 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 1751 similarly situated organizations (Same NTEE major group (S), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,745 is reasonable (approximately the 76th 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.