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PeerBasis
Compensation Comparability Determination

Literacy Volunteers Of Somerset County

Executive Director / CEO

EIN 222999900
NJ · NTEE P60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Aimee Lam, Executive Director / CEO ($88,250) against every comparable organization that fit the selection criteria — 121 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

121 organizations qualified on sector, size, and geography 121 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,052 total compensation of comparable organizations → $150,737 $88,250
$20,70510th
$35,88925th
$62,001Median
$83,92175th
$104,52190th
$88,250This org · 78th
p10$20,705
p25$35,889
p50$62,001
p75$83,921
p90$104,521
$88,250

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
Good Neighbor Emergency Assistance Inc IA$462,999 Executive Director $41,023 $51,639 2024
Coopersville Cares MI$453,398 Director $12,022 $14,266 2024
Pdx Diaper Bank OR$464,235 Executive Director $44,280 $47,275 2024
Common Ground Free Store OH$453,131 Executive Dir. $65,860 $80,196 2024
Welcoming Home CA$465,368 Treasurer $22,501 $22,337 2024
Everyone Matters Ministries CA$451,890 Executive Director $60,000 $61,323 2023
Mississippi Coats 4 Kidz MS$450,452 Executive Director $15,700 $20,102 2024
Common Garments Ministry Inc KY$450,451 President $6,000 $7,411 2024
Fenton Center Of Hope MI$470,277 Co-director $75,400 $89,473 2024
Poverty Reduction Services UT$446,091 Executive Director $111,038 $130,652 2024
Asa Cox Foundation OH$445,932 Director $24,653 $30,906 2023
Help Of Beaufort SC$445,702 Executive Director $61,758 $76,258 2023
Peace House Community MN$443,507 Dirctor Non Voting $92,009 $104,521 2024
The Michael E Thornton Foundation TX$475,602 Vice President $77,000 $88,551 2024
Family Promise Of Fulton GA$475,665 Executive Director $87,736 $101,419 2024
Foothills Food Pantry NC$441,634 Coordinator $26,880 $31,930 2024
Powder River Energy Corporationfoundation Inc WY$476,784 Executive Director $47,617 $58,620 2024
Kaitlyns Kloset Mn MN$478,302 Executive Director $7,394 $8,648 2023
Families For Families NJ$480,510 Exeecutive Director $50,000 $52,839 2023
Seeds Of Faith Inc NH$482,919 Executive Director $56,000 $59,447 2024
Level Ground MN$431,499 President $19,164 $21,770 2024
805 Undocufund CA$487,066 Executive Director $19,091 $19,512 2023
God's Outreach Madison County Food KY$488,610 President & $48,757 $62,001 2023
The Grateful Garment Project CA$488,990 Executive Director $69,750 $71,288 2023
Coldwater Ministries Inc AL$425,750 Dir/vp/sec $46,500 $59,459 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 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 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 default78th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted75th

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 (Aimee Lam) 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 121 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $88,250 is reasonable (approximately the 78th 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.