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PeerBasis
Compensation Comparability Determination

Lancaster-lebanon Education Foundat

Executive Director / CEO

EIN 134281183
PA · NTEE B11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joey Bertrand, Executive Director / CEO ($92,968) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$438 total compensation of comparable organizations → $265,201 $92,968
$6,62510th
$17,22025th
$28,916Median
$53,48475th
$86,52690th
$92,968This org · 91st
p10$6,625
p25$17,220
p50$28,916
p75$53,484
p90$86,526
$92,968

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

OrganizationStateTotal revenueTotal compSource
Marine Military Academy FoundationTX $168,034$67,987 990
Westerville South Athletic BoostersOH $167,335$6,208 990
Eccs Building CompanyMN $170,500$18,044 990
Flt Holding IncOK $165,816$6,376 990
University Of Northern CaliforniaCA $165,491$26,744 990
Santa Rosa Academy FoundationCA $165,173$45,911 990
Friends Of Upland Choral MusicCA $172,068$6,073 990
The Fay School Endowment FundTX $164,447$29,878 990
Cap And Gown ProjectAL $159,392$29,250 990
Nacs FoundationOH $159,133$22,319 990
Cdu FoundationCA $158,600$31,371 990
Aggie Redrock FoundationUT $158,497$78,975 990
Sc Technology Center IncMI $158,481$195,503 990
Savannah Classical AcademyGA $179,227$114,765 990
Mike Steele Foundation For Communities In SchoolsTX $180,023$8,060 990
St Charles City County LibraryMO $180,821$18,208 990
Icpi Foundation For Education AndVA $155,870$19,901 990
Winchester Education Foundation IncVA $181,748$14,348 990
Hempfield FoundationPA $155,185$24,542 990
Concordia Lutheran Schools Of OmahaNE $183,176$75,111 990
Pinkney Innovation Complex For Science &MD $152,797$39,596 990
Lee County Education FoundationNC $184,531$4,800 990
Chico Cheer All Stars IncCA $184,735$25,977 990
Mustang Mockingbird PropertiesTX $151,250$265,201 990
Harbor Springs Ram BoostersMI $186,815$3,726 990

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 PA 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 default91st
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted84th

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 (Joey Bertrand) 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 98 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,968 is reasonable (approximately the 91st 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.