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PeerBasis
Compensation Comparability Determination

Adult Literacy Of Lawrence County

Executive Director / CEO

EIN 251753559
PA · NTEE B61Z
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gillian Maule, Executive Director / CEO ($40,895) against the 2000 closest of 2,194 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

2,194 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $433,474 $40,895
$8,30010th
$22,19225th
$42,678Median
$63,94775th
$91,34790th
$40,895This org · 48th
p10$8,300
p25$22,192
p50$42,678
p75$63,947
p90$91,347
$40,895

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.

OrganizationStateTotal revenueTotal compSource
Wholly Informed Sex EdTX $217,462$73,091 990
Friends Of The Pool IncFL $217,448$41,449 990
True InitiativeHI $217,550$69,706 990
Society For The Neurobiology Of LanguageCA $217,553$568 990
The Kids Int'l Weekend School IncNJ $217,560$21,586 990
Whitefish United Methodist Childrens CeMT $217,376$53,051 990
San Francisco Rock ProjectCA $217,592$37,847 990
Africa Classroom ConnectionMN $217,595$38,995 990
Excel By 5 IncMS $217,610$109,351 990
Arapahoe Library Friends Foundation IncCO $217,330$53,006 990
Law And Public Safety EducationGA $217,301$96,021 990
Miami Dade Urban Debate LeagueFL $217,220$41,175 990
Miss Kates Pre K IncFL $217,749$39,188 990
Mid-atlantic Christian UniversityNC $217,751$50,754 990
Seniors On A Mission IncFL $217,177$72,431 990
Promiseland Preschool IncAZ $217,865$56,953 990
Firm Foundation Early Learning AcademyGA $217,969$15,620 990
Wind & Oar Boat SchoolOR $216,987$38,386 990
Ashcreek Parent Cooperative PlayschoolOR $217,973$39,732 990
New Jersey School Of Dramatic ArtsNJ $216,873$39,150 990
National Bible BowlFL $218,089$20,289 990
Texas Medical Association LibraryTX $218,190$46,323 990
Arizona Head Start AssociationAZ $216,750$77,819 990
BayanMI $216,687$18,096 990
Columbia Bartending Agency IncorporatedNY $218,310$6,105 990

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 default48th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted40th

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 (Gillian Maule) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,895 is reasonable (approximately the 48th 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). 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.