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PeerBasis
Compensation Comparability Determination

Literacy Volunteers Of Broome-tioga

Executive Director / CEO

EIN 166182850
NY · NTEE B60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kristen Gordon Pier, Executive Director / CEO ($49,448) against every comparable organization that fit the selection criteria — 130 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

130 organizations qualified on sector, size, and geography 130 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,226 total compensation of comparable organizations → $293,867 $49,448
$18,38310th
$35,43825th
$63,759Median
$85,01875th
$107,25290th
$49,448This org · 36th
p10$18,383
p25$35,438
p50$63,759
p75$85,018
p90$107,252
$49,448

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.

OrganizationStateTotal revenueTotal compSource
Kenosha Literacy CouncilWI $234,765$63,166 990
Growing Oaks AssociationOK $232,819$91,309 990
National Coalition For Dialogue & DeliberationPA $236,025$19,593 990
Minnesota Teachers Of English To Speakers Of Other LanguagesMN $231,475$17,342 990
Collaborative Law Institute Of TexasTX $237,143$89,547 990
Gull Island Institute IncMA $237,443$42,464 990
Skyline Agility Club IncNY $229,644$8,982 990
Destiny Builders IncOK $228,764$108,821 990
Midcoast LiteracyME $239,926$48,339 990
Ethos LiteracyNM $227,120$76,971 990
Leadership KauaiHI $226,010$73,293 990
National Hbcu Business Deans Roundtable IncNC $225,337$43,502 990
New York State Care ManagementNY $225,135$70,056 990
Remarkable Mens PracticeCA $224,685$10,490 990
The William And Lanaea C FeatherstoneMD $224,131$32,737 990
Iowa City Unesco City Of LiteratureIA $244,011$134,729 990
Literacy Chippewa ValleyWI $244,707$54,340 990
Harleys DreamCO $245,039$56,640 990
Second Chance Education IncCA $245,689$60,095 990
Florida Preborn Rescue IncFL $245,779$132,848 990
The Reliance College FundIL $221,037$98,284 990
Hey NeighborCO $246,939$43,433 990
Peak Research InstituteCO $247,400$33,068 990
Onelife For Life IncMI $247,631$74,411 990
Anewvista Community ServicesCA $248,249$55,807 990

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 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 default36th
Total compensation (D + F), as reported (no adjustments)40th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted28th

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 (Kristen Gordon Pier) 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 130 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,448 is reasonable (approximately the 36th 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.