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PeerBasis
Compensation Comparability Determination

Lee County Education Foundation

Executive Director / CEO

EIN 134264393
NC · NTEE B112
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Vicki O Haislip, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 108 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Vicki O Haislip — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

108 organizations qualified on sector, size, and geography 108 within the band form the benchmarked peer set.

Distribution of comparable compensation

$410 total compensation of comparable organizations → $187,445 $4,500
$5,92910th
$15,11825th
$24,836Median
$49,69875th
$79,77290th
$4,500This org · 6th
p10$5,929
p25$15,118
p50$24,836
p75$49,698
p90$79,772
$4,500

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 NC 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
Chico Cheer All Stars Inc CA$184,735 Director And President $30,000 $24,352 2024
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $70,412 2023
Harbor Springs Ram Boosters MI$186,815 Treasurer $3,600 $3,493 2024
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $13,451 2023
Microenterprise Collaborative CA$187,555 Executive Dir. $106,411 $88,928 2023
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $17,069 2024
Mike Steele Foundation For Communities In Schools TX$180,023 President & Ceo $8,035 $7,555 2024
Savannah Classical Academy GA$179,227 Executive Di $110,557 $107,584 2023
Heritage Mission Foundation Inc IN$192,847 Secretary $23,800 $23,593 2024
La Vega Pirates Education Foundation TX$194,234 Executive Director $10,000 $9,403 2024
Friends Of Upland Choral Music CA$172,068 Treasurer $7,200 $5,694 2025
Argyle Education Foundation TX$197,529 Aef Director $77,120 $72,518 2024
Clark-pleasant Education Foundation IN$197,871 Executive Di $19,100 $18,934 2024
Vanguard School Foundation Inc FL$198,554 Head Of School $18,159 $16,510 2023
Eccs Building Company MN$170,500 Chair $17,689 $16,916 2023
Bfb Foundation Inc NC$199,887 Executive Director (Ended 5/2023) $18,750 $18,750 2023
Lancaster-lebanon Education Foundat PA$168,501 Exec Dir At $92,968 $87,152 2024
Marine Military Academy Foundation TX$168,034 President $67,778 $63,733 2024
The Citadel Real Estate Foundation SC$201,708 Executive Director $122,625 $123,809 2023
Westerville South Athletic Boosters OH$167,335 Concession C $6,000 $5,820 2025
Whitefish School District Education Foundation MT$202,027 Executive Director $22,917 $23,222 2024
Flt Holding Inc OK$165,816 President $5,608 $5,976 2023
University Of Northern California CA$165,491 President $30,000 $25,071 2023
Santa Rosa Academy Foundation CA$165,173 President $53,021 $43,039 2024
The Fay School Endowment Fund TX$164,447 Head Of School $28,931 $28,008 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default6th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted5th

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 (Vicki O Haislip) 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 108 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 6th 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.