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PeerBasis
Compensation Comparability Determination

Talent Learning Center Inc

Executive Director / CEO

EIN 263048424
NY · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Junying Liu, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Junying Liu — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,292 total compensation of comparable organizations → $160,336 $12,000
$6,72510th
$14,19725th
$19,501Median
$25,01375th
$117,12690th
$12,000This org · 27th
p10$6,725
p25$14,197
p50$19,501
p75$25,013
p90$117,126
$12,000

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 NY 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
Ipc Education Foundation IL$39,047 President $129,837 $137,206 2024
Nacm Scholarship Foundation Inc MD$38,260 President $18,945 $19,601 2023
Healing In America CA$42,520 Executive Dir. $24,000 $22,276 2024
Cfi Robotics Nfp IL$42,634 Executive Director $15,754 $16,648 2024
Roland-northern Bridge Company MD$36,312 Director $154,972 $160,336 2023
Philomath Foundation CA$45,076 President $29,040 $27,750 2023
Forever International Inc NC$45,550 President $5,100 $5,832 2023
Mecklenburg Co Bus Edpartnershipinc VA$48,241 Director $16,000 $17,096 2023
Training Mission Aviation Inc PA$49,195 Secretary $2,983 $3,292 2023
Actschools Incorporated KY$30,472 Headmaster $10,440 $11,746 2025
Colorado Municipal Judges CO$51,168 Exec Director $18,920 $19,501 2024
Kauffman Fasttrac Inc MO$52,110 Board Member/treasurer $76,422 $87,005 2024
Citizens For Road Safety Texas TX$53,170 President $7,500 $8,064 2024
Peace Tax Foundation Inc DC$57,245 Executie Director $17,610 $17,101 2023
Agc Oregon Columbia Chapter Foundation OR$58,668 Executive Dir. $21,018 $20,980 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 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 NY 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted27th

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 (Junying Liu) 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 15 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 27th 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.