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PeerBasis
Compensation Comparability Determination

Literacy Volunteers Of Morris County

Executive Director / CEO

EIN 222815591
NJ · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Debra Leon, Executive Director / CEO ($74,160) against every comparable organization that fit the selection criteria — 153 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Debra Leon — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

153 organizations qualified on sector, size, and geography 153 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,209 total compensation of comparable organizations → $289,752 $74,160
$17,59610th
$34,95425th
$62,667Median
$90,03175th
$108,90090th
$74,160This org · 60th
p10$17,596
p25$34,954
p50$62,667
p75$90,031
p90$108,900
$74,160

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 NJ 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
Simulation Interoperability Standards FL$286,737 Executive Director $95,004 $102,913 2023
Vitalhearts CO$285,686 President $87,500 $93,972 2024
New Mexico Adult Education Associat NM$285,508 Executive Di $975 $1,209 2023
Michigan Association Of Community MI$283,400 Former Exec $69,698 $80,574 2024
Day 7 Inc TN$283,094 Executive Director $49,067 $57,766 2024
Masoc Inc MA$282,232 Executive Director $107,113 $105,027 2025
Tlafrica Inc CA$281,740 President Ceo $25,280 $25,172 2023
The Boston Society Inc MA$295,315 Executive Di $144,423 $149,651 2023
Sil Lead Inc TX$278,791 Executive Director $10,789 $12,088 2024
Epiphany Women In Focus CA$296,387 Ceo $62,000 $61,734 2023
Glw Childrens Council Inc NE$296,492 Director $74,428 $89,659 2024
Instituto Para El Desarrollo Humano PR$297,025 Operations Director $31,925 $32,868 2023
International Society Of TX$277,473 Executive Di $39,860 $44,658 2024
Books To Prisoners WA$277,093 Program Coordinator $10,917 $11,270 2023
Nevada Water Resources Association NV$298,632 Executive Co $75,529 $84,795 2024
Bee Happy Day Hab Foundation I TX$275,857 Exec Director $47,831 $53,588 2024
Connecticut Trial Lawyers Foundation CT$275,560 Director $32,451 $35,085 2023
Annies Project-education For Farm Women IL$274,246 Co-ceo $68,084 $77,182 2023
Encore Learning Inc VA$273,925 Executive Director $53,100 $55,943 2025
The Conservative Agenda Project CT$301,250 President And Director $268,000 $289,752 2023
Emergency Medicine Educational IN$273,000 Chair $1,200 $1,459 2023
Florida Council On Crime And Deliqu FL$302,882 Executive Se $15,000 $15,783 2024
Wordplay Cincy OH$271,462 Director $89,000 $105,578 2024
Mrva Inc HI$270,500 Vice Preside $33,842 $34,938 2023
Harrison Co Alternative Educ Center IN$304,887 Director $78,750 $95,761 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NJ cost of living and 2024 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 NJ 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 default60th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted50th

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 (Debra Leon) 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 153 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $74,160 is reasonable (approximately the 60th 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.