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PeerBasis
Compensation Comparability Determination

The Lincoln Institute Of Public

Executive Director / CEO

EIN 251704705
PA · NTEE V20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lowman S Henry, Executive Director / CEO ($82,900) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lowman S Henry — reported title “CHAIRMAN”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $160,783 $82,900
$8,30710th
$18,70125th
$40,955Median
$61,95875th
$99,64590th
$82,900This org · 84th
p10$8,307
p25$18,701
p50$40,955
p75$61,958
p90$99,645
$82,900

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
Atlantean Gardens CA$169,120 President $21,000 $18,184 2024
American Federation Of Astrologers Inc AZ$163,230 Executive Secretary $48,582 $46,852 2024
Texas Council For The Social Studies TX$184,601 Director Of Publications $4,500 $4,647 2023
Cg Jung Study Center CA$186,683 President $21,800 $18,877 2024
Association For Safe International Road MD$189,415 Executive Director $24,240 $22,139 2025
Upaya Organization For CO$155,927 Director/pre $30,950 $29,760 2024
Goodwill Industries Big Bend Foundation FL$192,038 Ceo $21,793 $20,530 2024
Peace Creations CA$193,417 Executive Director $78,200 $69,713 2023
Institute For Patent Studies Inc NY$148,207 President $109,967 $99,645 2024
Law And Civics Reading And Writing Institute IL$200,000 President/admin Dir $17,533 $18,525 2022
Virginia Civics Education Inc VA$200,542 Co-executive Director $45,000 $44,857 2023
Community Alliance For Global Justice WA$201,882 Executive Director $62,610 $57,871 2023
Functional Behavior Interventions VA$137,082 Executive Di $63,086 $62,885 2023
The National Institute For Play CA$210,919 Officer $30,000 $25,977 2024
Jeannette Rankin Peace Resource Ctr MT$213,886 Executive Di $51,044 $56,805 2023
The Beautywell Project MN$131,188 Executive Director $85,134 $86,847 2023
Paramount Health Data Project Inc IN$222,000 Ceo, Vice Chair $131,400 $143,057 2023
Foundation Of The Energy Law Journal DC$122,322 Chief Executive Officer $20,492 $18,032 2024
Senior Resources Of Freeborn County MN$224,325 Ex. Director $54,704 $55,805 2023
Mcdevitt Research Initiatives Inc NC$225,758 Director $26,625 $26,876 2025
Seminar On The Acquistion Of Latin NY$227,045 Co-exec Dire $9,167 $8,307 2024
New Jersey Center For Civic And NJ$228,972 President $68,167 $61,031 2024
Society For Neuroeconomics $232,120 Director $1,000 $1,000 2024
Georgia Council For Social Sciences GA$234,171 Executive Director $12,000 $12,099 2024
Massachusetts Institute For MA$234,189 Director Of Admin & Commun $84,000 $75,693 2024

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 default84th
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted77th

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 (Lowman S Henry) 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 31 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $82,900 is reasonable (approximately the 84th 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.