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PeerBasis
Compensation Comparability Determination

Smart Family Literacy Inc

Executive Director / CEO

EIN 270098569
TX · NTEE B92
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Turner, Executive Director / CEO ($60,625) 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 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Turner — reported title “Executive Dir.”, 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

$8,100 total compensation of comparable organizations → $141,884 $60,625
$21,88110th
$49,39725th
$69,785Median
$85,44075th
$115,01090th
$60,625This org · 39th
p10$21,881
p25$49,397
p50$69,785
p75$85,440
p90$115,010
$60,625

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 TX 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
Desiring Advancement Overseas Inc TN$382,749 President $58,000 $62,747 2023
Dyslexia Reading Connection Inc WI$402,730 Executive Dir. $56,640 $59,134 2024
We Shall Read MI$407,953 Executive Director $97,183 $100,278 2024
Gaining Ground Inc OK$366,413 Executive Director $57,634 $65,317 2023
Maryland Reads Inc MD$355,083 Executive Director $126,300 $118,042 2024
Lifechange Community Service Inc CA$347,084 Key Employee $22,917 $19,783 2024
Sit Stay Read Inc IL$429,365 Executive Director $148,186 $141,884 2025
Every Child A Reader In Escambia Inc FL$344,366 Executive Director $61,059 $57,342 2024
Healthy Cities Tutoring Inc CA$431,927 Executive Dir. $133,900 $112,608 2025
The Max Warburg Courage Curriculum Inc MA$435,351 Executive Director $128,694 $115,611 2024
Main Street Scholars CA$338,848 Executive Di $36,000 $30,275 2025
Steamboat Reading Inc CO$440,415 Executive Dir. $83,213 $79,766 2024
826 Msp MN$450,319 Executive Director $41,166 $41,865 2023
Reading Is Essential For All People GA$321,854 President $55,000 $55,284 2024
Enlightenment Bookstore And NY$319,531 Executive Di $62,789 $58,396 2023
The Diversity Initiative Inc FL$456,581 President $16,000 $14,639 2025
Family Literacy Network Inc TX$309,744 Director $8,100 $8,100 2024
Learning Is For Tomorrow Inc MD$305,217 Executive Di $90,066 $82,007 2025
Palmetto State Literacy Associaton SC$303,184 Treasurer $12,000 $12,515 2024
The Center A Drop-in Community CT$299,654 Executive Dir. $52,700 $49,397 2024
St Louis Black Authors Of Childrens Literature MO$289,700 President $42,262 $44,748 2024
Adult Learning Alliance Of Arkansas AR$486,928 Executive Director $97,612 $106,859 2025
Page 15 Inc FL$490,721 Ceo $74,308 $69,785 2024
Uplift Literacy Inc FL$282,525 Executive Director $52,200 $47,759 2025
Danville Church And Community Tutorial Program VA$501,567 Executive Director $75,000 $74,531 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default39th
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted42nd
All sources (D + E + F), adjusted39th

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 (Elizabeth Turner) 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 (B92), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,625 is reasonable (approximately the 39th 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.