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PeerBasis
Compensation Comparability Determination

Family Learning Solutions Inc Co Lori S Melman

Executive Director / CEO

EIN 311508709
MD · NTEE B90
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Lori S Melman, Executive Director / CEO ($50,000) against every comparable organization that fit the selection criteria — 213 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lori S Melman — reported title “Founder & Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

213 organizations qualified on sector, size, and geography 213 within the band form the benchmarked peer set.

Distribution of comparable compensation

$566 total compensation of comparable organizations → $247,252 $50,000
$10,72310th
$22,46525th
$47,337Median
$74,65175th
$104,84690th
$50,000This org · 54th
p10$10,723
p25$22,465
p50$47,337
p75$74,651
p90$104,846
$50,000

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 MD 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
Milwaukee Women Inc WI$163,861 External Engagement $62,100 $71,419 2023
Chinese Language School Of Connecticut CT$165,299 Academic Director $20,000 $20,058 2024
Cookeville Children's Theatre TN$161,646 Artistic Director $31,105 $36,005 2023
The Fairlight Foundation $167,559 Executive Director $47,174 $48,567 2023
Michigan Interscholastic Press MI$161,452 Executive Director $8,100 $8,943 2024
Southwest Education Alliance Inc NC$160,825 Secretary $70,000 $75,371 2025
Ihsaa Foundation Inc IN$168,393 President $30,377 $35,277 2023
Family Biz Builder MS$160,005 Ceo $19,500 $23,230 2024
Cfrg Newco Inc NY$159,797 Executive Director $10,585 $10,231 2024
Integral Steps Inc CO$159,090 Ex Officio, Interim Executive Director $8,890 $9,118 2024
Taos Institute OH$171,029 President $8,010 $9,343 2023
Claremont Senior Center Inc NH$171,140 Executive Director $20,010 $19,763 2024
Offering Alternative Therapy With Smiles MI$171,225 Executive Director $37,000 $42,056 2023
Whats Your Forte Foundation AZ$171,585 Executive Dir. $80,000 $82,295 2024
Creating Positive Relationships Inc IN$157,232 Executive Director $52,428 $57,614 2025
School Mindfulness Project PA$156,248 Founder/ceo $54,545 $59,900 2023
Music Youth Partnership Foundation KS$173,124 Executive Director $9,750 $10,977 2025
Northwest Pbis Network Inc OR$173,146 Executive Director $146,743 $150,067 2023
Njecc Inc NJ$173,243 President $24,368 $22,672 2025
Termite Tv Collective Inc PA$174,545 President $10,000 $10,981 2023
Tuskegee Human & Civil Rights AL$174,642 Man. Director $68,399 $81,373 2023
Youth Of The Diaspora MD$154,314 Co Founder $21,380 $21,380 2024
Rising Movement NC$175,000 Executive Director $47,281 $53,799 2023
Afara Governance Inc NC$175,000 Ceo $118,835 $135,217 2023
The Ana Grace Project Inc CT$153,958 Executive Director $65,000 $67,114 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default54th
Total compensation (D + F), as reported (no adjustments)57th
Reportable pay only (column D), adjusted56th
All sources (D + E + F), adjusted48th

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 (Lori S Melman) 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 213 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $50,000 is reasonable (approximately the 54th 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.