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PeerBasis
Compensation Comparability Determination

Southwestern Ohio Instructional

Executive Director / CEO

EIN 316017315
OH · NTEE B190
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Dorthy K Lensman, Executive Director / CEO ($20,050) against every comparable organization that fit the selection criteria — 57 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Dorthy K Lensman — reported title “President & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

57 organizations qualified on sector, size, and geography 57 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,144 total compensation of comparable organizations → $213,262 $20,050
$7,86510th
$32,34525th
$63,557Median
$87,33075th
$125,17990th
$20,050This org · 19th
p10$7,865
p25$32,345
p50$63,557
p75$87,330
p90$125,179
$20,050

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
New York Coalition For Healthy School NY$440,629 Executive Director $94,987 $81,039 2024
Cal Poly Humboldt Real Estate Holdings CA$448,190 President, Secretary $112,869 $92,019 2024
Sun Scholars Inc CT$450,377 Executive Director $73,886 $67,339 2023
Wisconsin Automotive And Truck Education WI$429,207 Executive Director $63,858 $64,826 2023
Florida Charter School Alliance Inc FL$459,055 Executive Director $109,366 $99,868 2023
The New American Colleges & Universities OH$407,979 President $218,905 $213,262 2025
Aaron Academy TN$473,804 Principal $80,184 $79,577 2024
Florida Emergency Medicine Teaching Alliance Inc TX$474,929 President $60,000 $56,667 2024
Rcs Building Corporation CO$477,851 President $2,453 $2,221 2024
Urban Lighthouse Ministries PA$399,741 Treasurer $7,575 $7,132 2024
The Decision Education Foundation CA$396,347 Executive Dir. $155,544 $126,811 2024
Kansas Educational Technology KS$486,444 Consortium D $109,162 $111,345 2024
Mathkind Global Inc NC$490,407 Executive Director $120,850 $121,379 2023
First Literacy Inc MA$490,804 Executive Director $150,000 $131,024 2023
Journey Into Education & Teaching Inc MA$389,204 President $60,300 $52,671 2023
Harvard Dedicated Energy Limited MA$495,351 Vice President And Treasurer $69,721 $60,900 2023
Uw Wausau Campus Foundation Inc WI$384,566 Executive Di $73,310 $72,286 2024
Mandela Ii Housing Development NY$497,717 Vice President $4,935 $4,102 2025
Friends Of Outdoor School OR$369,923 Executive Director $87,493 $76,713 2024
Wfb Foundation Supporting Organization Inc WI$362,373 Officer $27,457 $27,074 2024
Oliveseed Foundation CA$360,989 Founder & Executive Director $12,000 $10,072 2023
Virtual Properties MN$521,635 Secretary $113,122 $108,651 2023
Allentown School District Foundation PA$524,154 Executive Director $57,288 $53,939 2024
Missouri Council Of Administrators MO$525,276 Executive Di $56,429 $58,096 2023
Guadalupe Holding Company UT$354,362 President Sept-june $34,797 $34,618 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 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 default19th
Total compensation (D + F), as reported (no adjustments)19th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted96th

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 (Dorthy K Lensman) 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 57 similarly situated organizations (Same NTEE sector (B19), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,050 is reasonable (approximately the 19th 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.