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PeerBasis
Compensation Comparability Determination

Latin American Perspectives Inc

Executive Director / CEO

EIN 237425876
CA · NTEE A330
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Steve Ellner, Executive Director / CEO ($19,875) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Steve Ellner — reported title “VICE PRESIDENT”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,232 total compensation of comparable organizations → $135,168 $19,875
$14,78210th
$29,00325th
$56,625Median
$71,24375th
$94,92190th
$19,875This org · 17th
p10$14,782
p25$29,003
p50$56,625
p75$71,243
p90$94,921
$19,875

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 CA 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
Western States Communication Association MT$187,356 Executive Director $12,500 $16,065 2023
Media Ecosystems Analysis MA$184,241 President & $126,160 $135,168 2023
India Childrens Press CA$183,719 Ceo $55,000 $56,625 2023
Lantern Publishing & Media NY$181,699 President $50,000 $52,323 2024
The Codex Foundation CA$180,771 Executive Di $85,500 $85,500 2024
Fellowship For Intentional Community Inc MO$200,800 Manager $19,462 $23,872 2024
The Denver Homeless Voice CO$201,906 Executive Director $56,375 $64,451 2023
Catamaran Literary Reader CA$178,599 Executive Director $91,952 $91,952 2024
Dialogue Foundation UT$176,457 Trustee $27,500 $32,595 2024
Border Belt Reporting Inc NC$172,493 President $25,000 $29,915 2024
Targum Publishing Company NJ$209,199 Editor In Chief - Member $10,226 $10,573 2024
Superstars Writing CO$212,953 Member $24,570 $28,090 2023
Inlandia Institute Inc CA$213,419 Executive Director $64,220 $64,220 2024
Sustainability Institute Inc VT$216,115 Co-director $87,245 $104,699 2023
Student Media Corporation KS$163,991 General Manager $46,370 $59,728 2023
Dzanc Books Inc MI$217,668 Editor-in-chief $50,000 $61,532 2023
The Observer IN$227,989 Editor-in-chief $5,396 $6,784 2023
Self Knowledge Symposium Foundation NC$148,687 Accountant $18,000 $22,175 2023
School Science And Mathematics Association OK$148,325 Executive Director $12,000 $15,302 2024
Latinx Kidlit Book Festival Inc NY$146,948 Treasurer $5,000 $5,232 2024
The Land Cle OH$234,577 Executive Director $79,000 $96,900 2024
Evangelical Press Association Inc AZ$235,359 Executive Director $83,936 $91,073 2025
Republic Of Letters WA$236,809 President, Publisher, Editor $67,750 $70,245 2024
Rain Taxi Inc MN$238,044 Executive Director $45,958 $54,143 2023
Anyone Corporation NY$239,192 Vp & Treasurer $30,000 $31,394 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default17th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted17th
All sources (D + E + F), adjusted17th

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 (Steve Ellner) 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 35 similarly situated organizations (Same NTEE sector (A33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,875 is reasonable (approximately the 17th 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.