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PeerBasis
Compensation Comparability Determination

Literacy Council Of Southwestern Pa

Executive Director / CEO

EIN 251620790
PA · NTEE S80Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Brandi Miller, Executive Director / CEO ($70,700) against every comparable organization that fit the selection criteria — 33 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 94th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Brandi Miller — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

33 organizations qualified on sector, size, and geography 33 within the band form the benchmarked peer set.

Distribution of comparable compensation

$942 total compensation of comparable organizations → $104,580 $70,700
$3,80710th
$11,89025th
$26,618Median
$59,22375th
$69,44290th
$70,700This org · 94th
p10$3,807
p25$11,890
p50$26,618
p75$59,223
p90$69,442
$70,700

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 PA 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
Northern Pine Riders MN$167,631 President $2,200 $2,244 2023
Midlands Mediation Center SC$162,078 Executive Director $38,958 $41,960 2023
High Plains Community Development NE$170,051 Executive Di $54,326 $58,593 2024
Community Chest Of Cicero IL$173,650 Executive Di $27,000 $26,618 2024
The Committee Of 101 Inc KY$174,880 President $3,600 $3,778 2025
Dade City Rod And Gun Club Inc FL$155,917 President $2,700 $2,543 2024
Cedar Branch Project CA$184,429 Executive Director $14,523 $12,947 2023
Westside Regional Medical Staff Inc FL$145,365 Chief Of Staff $1,000 $942 2024
Cavalier County Memorial Hospital Founda ND$186,685 Executive Director $45,452 $48,728 2025
Iowa Gun Owners IA$187,138 Chairman Of The Board $60,000 $67,824 2023
Lithuanian Center IL$193,802 President/director $7,200 $6,915 2025
Missouri Valley Crisis Center Inc SD$200,185 Executive Dir. $61,301 $69,846 2023
Mental Health America Of VA$201,815 Executive Di $72,846 $70,531 2024
Chap Corporation MN$129,847 Vice President $12,000 $11,890 2024
Santa Rosa Community Services Inc FL$126,025 Director $42,135 $39,692 2024
Adpi Properties Inc GA$207,123 Executive Director $24,687 $24,891 2024
Crow Wing County Victim Services MN$208,111 Executive Director $105,545 $104,580 2024
Start Up Kids Club TX$209,565 Executive Di $62,370 $62,563 2024
Texas Lions Foundation Inc TX$213,303 Chief Operation $18,000 $18,056 2024
Tri Valley Medical Foundation NE$118,516 Foundation Director $56,751 $61,208 2024
Ferndale Downtown Development Association WA$117,926 Exec Director $71,000 $65,626 2023
Law Foundation Of Berks County PA$215,296 Executive Director $25,151 $25,151 2024
Acercamiento Hispano SC$116,481 Executive Director $54,987 $59,223 2023
Center For Child And Family Achievement Inc NJ$115,891 Executive Director $17,680 $15,829 2024
Asian American Resource Foundation Inc GA$112,646 President $16,667 $17,301 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default94th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted94th
All sources (D + E + F), adjusted85th

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 (Brandi Miller) 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 33 similarly situated organizations (Same NTEE sector (S80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,700 is reasonable (approximately the 94th 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.