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PeerBasis
Compensation Comparability Determination

Local Learningthe National Network For Folk Arts In Education

Executive Director / CEO

EIN 202728398
NY · NTEE B012
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Rathje, Executive Director / CEO ($50,496) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 35th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,027 total compensation of comparable organizations → $178,566 $50,496
$21,94210th
$38,78825th
$58,142Median
$90,49975th
$111,24090th
$50,496This org · 35th
p10$21,942
p25$38,788
p50$58,142
p75$90,499
p90$111,240
$50,496

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
South Carolina First Steps To SC$246,903 Executive Di $45,893 $52,984 2023
South Carolina First Steps SC$247,364 Executive Di $44,313 $51,160 2023
Davidsonians For Freedom Of Thought And Discourse SC$243,390 Executive Director $80,937 $93,442 2023
Cyber Texas Foundation Inc TX$243,071 Executive Director/secretary $20,323 $21,852 2024
Washington Student Association WA$248,411 Executive Director $60,000 $59,448 2023
Minnesota Leadership Council On Aging MN$242,300 President $88,000 $91,058 2025
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $144,355 2024
South Carolina First Steps To SC$240,260 Executive Di $21,173 $24,444 2023
Northstar Tutoring DC$251,101 Executive Director $119,167 $112,405 2024
Heart Sense Corporation LA$253,733 President $113,968 $134,894 2024
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $28,475 2024
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $51,463 2023
Escucha Mi Voz Iowa IA$234,190 Co-director $49,979 $58,823 2024
Walnut Grove Coop Inc DE$259,090 Chair $35,640 $36,544 2025
Pa Families For Education Choice PA$260,174 President/tr $33,000 $35,373 2024
South Carolina First Steps To SC$260,668 Ed-thru 6/30 $70,246 $81,099 2023
Folk Education Services WA$229,297 Director $21,125 $20,330 2024
South Carolina First Steps To SC$227,937 Ed Through 4 $61,759 $71,301 2023
R4creating NM$265,057 Executive Di $74,567 $88,755 2023
South Carolina First Steps To SC$265,605 Executive Di $41,509 $47,922 2023
South Carolina First Steps To SC$221,612 Executive Di $57,083 $65,903 2023
Awareness Is Prevention Inc NV$270,478 President $13,333 $14,790 2023
The American Lyceum VA$218,680 President $167,115 $178,566 2023
Law And Public Safety Education GA$217,301 Treasurer $95,233 $105,968 2023
Teachers Unite Inc NY$274,686 Co-executive Director $88,095 $88,095 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 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 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 default35th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted32nd

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 (Elizabeth Rathje) 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 62 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,496 is reasonable (approximately the 35th 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.