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PeerBasis
Compensation Comparability Determination

A 1 Learning Connections

Executive Director / CEO

EIN 272109144
TN · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laschinski Emerson, Executive Director / CEO ($258,142) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,531 total compensation of comparable organizations → $187,000 $258,142
$11,35010th
$46,30225th
$52,615Median
$88,32675th
$100,15690th
$258,142This org · 100th
p10$11,350
p25$46,302
p50$52,615
p75$88,326
p90$100,156
$258,142

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 TN 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
Nashville Technology Council Foundation TN$387,450 Chair, Ntc Pres. & Ceo $12,472 $12,114 2024
Chattacademy Community Schools TN$372,749 Executive Director $45,455 $45,455 2023
Multinational Memphis Inc TN$406,640 Executive Director $54,268 $52,711 2024
Julia Green Extended Care Inc TN$417,051 Executive Di $100,602 $97,716 2024
Extended School Program Inc TN$348,144 Prog. Director $108,208 $102,394 2025
The Brock Center TN$340,945 President $90,033 $85,196 2025
Classical Beginnings Inc TN$340,406 Executive Director $49,229 $46,584 2025
Kids Place At Sequoyah Inc TN$442,276 Executive Director $55,500 $52,518 2025
Lausanne Learning Inc TN$305,616 Headmaster $49,660 $48,235 2024
Southeast Center For Cooperative Development TN$494,987 Executive Co-director $70,730 $70,730 2023
Eakin Care Program Inc TN$279,179 Director $68,672 $64,982 2025
Fusion Homeschooling Inc TN$265,773 President $10,585 $10,585 2023
Young Actors Guild Inc TN$520,978 Founder And Executive Director $100,809 $97,917 2024
Weekday Eastside Bridge TN$524,501 Executive Director $49,813 $47,137 2025
Tennesseans For Quality Early TN$545,845 Ceo $187,000 $187,000 2023
Carpenter Art Garden TN$578,430 Executive Director $4,665 $4,531 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted88th

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 (Laschinski Emerson) 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 16 similarly situated organizations (Same NTEE sector (B90) + TN + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $258,142 is reasonable (approximately the 100th 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.