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PeerBasis
Compensation Comparability Determination

Martin Luther King Breakfast

Executive Director / CEO

EIN 311225276
OH · NTEE B42I
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Diane Mcclure, Executive Director / CEO ($38,000) against the 2000 closest of 2,698 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Diane Mcclure — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

2,698 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $517,206 $38,000
$8,36410th
$22,52825th
$43,383Median
$65,43675th
$91,71690th
$38,000This org · 42nd
p10$8,364
p25$22,528
p50$43,383
p75$65,436
p90$91,716
$38,000

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 OH 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
Lrlean Inc AL$263,291 Executive Director $42,758 $46,090 2023
South Butler Community Library PA$263,324 Library Director $45,500 $43,974 2024
New Jersey Association For College NJ$263,150 Exe. Assist. $22,353 $19,913 2023
Empowerment Factory RI$263,053 Executive Director $44,100 $42,192 2023
Ethos Education Group TX$263,552 President $10,400 $10,379 2023
Humane Equine Aid & Rapid Transport Inc VA$262,910 President $7,200 $6,564 2025
Greene County Fair Association Inc AR$263,615 Manager $2,119 $2,308 2024
East Valley Institute Of Technology Education Foundation Inc AZ$262,844 Board Member $14,400 $13,421 2024
Calculated Genius Inc IL$262,815 Executive Director $80,000 $76,222 2024
Peachtown Elementary School NY$262,797 Head Of School $50,167 $45,230 2023
Giving Tree Montessori Inc TN$263,753 President $15,300 $16,047 2023
Bolivar Educational Advancement MO$262,684 Secretary Tr $5,348 $5,489 2024
Active Reading Clinic CA$262,661 Director Of Ops $59,710 $49,968 2024
Pastors For Texas Children TX$263,846 Executive Director $110,000 $109,787 2023
North Texas Chapter Of The National TX$263,912 Executive Dir. $85,500 $85,334 2023
Eagle County Charter Academy CO$264,003 Principal $31,741 $29,496 2024
Foundation For Eden Prairie Schools MN$264,008 Executive Director $30,541 $29,246 2024
Phoenix Union Partnership Of Business And Education AZ$262,467 Executive Director $59,600 $57,190 2023
Academy Of Medicine Of Queens County Inc NY$262,421 Executive Dir. $126,543 $110,818 2024
Learning In Color Corporation GA$262,411 Executive Dir. $77,280 $75,305 2024
Henry C Lee Institute Of Forensic Science Inc CT$264,147 Executive Director $12,541 $11,732 2023
Central Texas Education Center TX$264,163 President $41,266 $40,005 2024
Swan Impact Network Inc TX$262,320 Executive Director $23,000 $22,297 2024
The Educational Foundation Of The KY$264,194 Ceo $18,726 $19,497 2024
Pennsylvania School Counselors PA$264,222 Executive Di $14,444 $13,600 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2025 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 OH 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 default42nd
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted36th

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 (Diane Mcclure) 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 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $38,000 is reasonable (approximately the 42nd 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.