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PeerBasis
Compensation Comparability Determination

Literacy And Beyond Inc

Executive Director / CEO

EIN 262827004
MI · NTEE O50
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Michael M Hinkley, Executive Director / CEO ($79,900) against every comparable organization that fit the selection criteria — 487 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 70th percentile of comparable organizationswithin the typical range

Benchmarked executive: Michael M Hinkley — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

487 organizations qualified on sector, size, and geography 487 within the band form the benchmarked peer set.

Distribution of comparable compensation

$176 total compensation of comparable organizations → $202,202 $79,900
$18,63710th
$39,90825th
$65,142Median
$84,14275th
$104,53790th
$79,900This org · 70th
p10$18,637
p25$39,908
p50$65,142
p75$84,142
p90$104,537
$79,900

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 MI 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
Camp Anderson Foundation Inc MA$438,845 Executive Director $73,064 $63,610 2024
Caring For Kids Network Inc MO$440,069 Executive Director $73,631 $73,608 2025
Centennial Youth Baseball-softball CO$437,174 League Manager $71,000 $67,907 2023
Teens In Public Service WA$437,109 Interim Exec. Dir. $63,462 $55,047 2024
Larchmontmamaroneck Youth Lacrosse NY$440,852 Director $8,500 $7,441 2024
Common Ground Montgomery AL$441,238 Executive Director $71,450 $74,784 2024
Girls On The Run Of Buffalo Inc NY$441,543 Board Member $83,760 $71,439 2025
Northern Illinois Hockey League Inc IL$441,702 Secretary $7,800 $7,238 2025
Shadow Student Athlete Development Services Inc PA$435,674 Executive Director $41,009 $39,621 2024
Center For Social Entrepreneurship MS$434,638 President/ceo $92,253 $102,485 2023
Elevate Navajo AZ$434,444 Executive Director $55,137 $51,374 2024
Transitional Youth Mobilizing For Change CA$434,169 Interim Chair $12,000 $10,335 2023
Teton Experience Inc ID$432,072 President $39,000 $40,195 2024
Upstate Institute Of Youth Programs SC$446,212 Ceo $62,540 $63,211 2024
Heritage Ranch LA$431,652 Coo $76,000 $83,473 2023
Bigfork Aces MT$431,392 Executive Di $68,160 $69,348 2025
Boise Youth Sports Complex Inc ID$447,075 President $9,020 $9,570 2023
Lead Girls Of Nc Inc NC$430,337 Executive Director $80,071 $82,524 2023
Teen Advisors Inc GA$429,723 Executive Director $66,000 $64,294 2024
Girls On The Run Worcester County Inc MA$448,248 Executive Director $49,269 $44,161 2023
Camp Kidwell MI$448,721 Camp Directo $39,572 $39,572 2024
Love Your Magic Inc MA$428,781 Executive Di $152,298 $132,592 2024
South Shore Childrens Chorus Corp MA$428,308 Executive Director $76,154 $64,591 2025
Genesis Inc IA$449,883 Executive Director $79,262 $84,082 2024
Project Kindred Inc WI$450,053 Executive Dir Through December 2023 $90,000 $91,063 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default70th
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted69th

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 (Michael M Hinkley) 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 487 similarly situated organizations (Same NTEE sector (O50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,900 is reasonable (approximately the 70th 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.