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PeerBasis
Compensation Comparability Determination

Zionsville Education Foundation Inc

Executive Director / CEO

EIN 300024279
IN · NTEE B122
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lyle Browne, Executive Director / CEO ($48,825) against every comparable organization that fit the selection criteria — 94 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 51st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

94 organizations qualified on sector, size, and geography 94 within the band form the benchmarked peer set.

Distribution of comparable compensation

$937 total compensation of comparable organizations → $186,195 $48,825
$9,75410th
$25,12725th
$47,346Median
$73,93375th
$97,58190th
$48,825This org · 51st
p10$9,754
p25$25,127
p50$47,346
p75$73,933
p90$97,581
$48,825

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 IN cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Malama Honua Public Charter SchoolHI $359,146$16,643 990
Jacob And Clara Faber CommunityOH $366,746$126,425 990
Waco Isd Education FoundationTX $353,927$75,301 990
Sevier County Partners In ProgressTN $353,505$56,989 990
Educate2envision International IncCA $351,294$48,984 990
Mission San Juan BautistaCA $348,704$50,107 990
Magnet Educational ChoiceFL $348,303$19,384 990
Legacy ScholarsMI $344,615$7,950 990
Pamlico Partnership For Children IncNC $342,286$57,466 990
Gahanna-jefferson Education FoundationOH $380,947$19,498 990
Henry County Prevention CoalitionTN $381,568$57,662 990
Dr Alvin R Calman ProfessorshipNJ $384,807$65,461 990
Walk N RollersCA $334,697$80,543 990
Associated Builders And ContractorsLA $334,677$35,459 990
Methacton Education FoundationPA $387,676$34,621 990
Mcneil Band BoostersTX $388,412$6,995 990
Foundation For Vision RehabilitationNY $389,030$42,170 990
Angels Touch IncGA $389,933$28,604 990
Middle School Of The Arts FoundationFL $390,429$98,123 990
Delaware County By5 Early ChildhoodIN $330,791$92,826 990
Erats Thiel Building CompanyMN $391,746$60,727 990
Kalamazoo Experiential LearningMI $392,689$49,180 990
San Joaquin County Office Of EducationCA $328,568$74,084 990
African Conservation Centre UsCO $325,707$34,974 990
Howard Co Public Schools Education FndnMD $399,896$59,620 990

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 IN 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 default51st
Total compensation (D + F), as reported (no adjustments)46th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted33rd

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 (Lyle Browne) 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 94 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,825 is reasonable (approximately the 51st 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.