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PeerBasis
Compensation Comparability Determination

Literacy Connections Hudson

Executive Director / CEO

EIN 141710952
NY · NTEE B99
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Marisol Rodriguez, Executive Director / CEO ($75,002) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Marisol Rodriguez — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$19,149 total compensation of comparable organizations → $211,406 $75,002
$49,04410th
$59,94625th
$70,895Median
$105,58575th
$138,13890th
$75,002This org · 55th
p10$49,044
p25$59,946
p50$70,895
p75$105,585
p90$138,138
$75,002

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
The Bella Abzug Leadership Institute Inc NY$343,203 Founder And Ceo $102,898 $105,621 2024
The Black Institute Inc NY$337,742 President $50,292 $51,623 2024
The Education And Research Foundation NY$405,758 President $47,500 $48,757 2024
Solid Waste Association Of North America NY$418,738 Director $18,120 $19,149 2023
The Restorative Center Inc NY$422,887 Excutive Director $130,769 $134,229 2024
Ulster Literacy Association Inc NY$293,107 Executive Director $67,500 $69,286 2024
Foundation For Italian Art And Culture- NY$290,593 Executive Director $70,000 $71,852 2024
East Side Institute For Group And Short NY$440,618 Executive Director $90,000 $95,110 2023
Hudson River Park Mothers Group Org NY$278,260 Director $130,000 $130,000 2025
Empire 8 NY$453,359 Commissioner $181,158 $185,951 2024
African Voices Communications Inc NY$270,782 Executive Director $65,000 $68,691 2023
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $69,938 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $138,572 2024
Steuben Senior Services Fund NY$260,629 Executive Director $58,308 $59,851 2024
Topaz Arts Inc NY$259,923 President $56,995 $60,231 2023
Buffalo Sports Wellness Association Inc NY$249,176 Manager $26,000 $27,476 2023
One Story Inc NY$514,304 Director $51,637 $53,003 2024
Cora Incorporated NY$530,457 Executive Director (Non-voting) $81,486 $86,113 2023
Laborers Local No 91 NY$537,112 Administrato $205,957 $211,406 2024
Zmi Foundation Inc NY$540,233 Executive Director $60,000 $61,588 2024
Adams Street Foundation Inc NY$540,582 Executive Director $99,808 $105,475 2023
3 Ds Aftercare Inc NY$542,575 Executive Director $80,096 $88,114 2022

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted55th

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 (Marisol Rodriguez) 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 22 similarly situated organizations (Same NTEE sector (B99) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,002 is reasonable (approximately the 55th 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.