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PeerBasis
Compensation Comparability Determination

Learning Club Of Toledo

Executive Director / CEO

EIN 341721196
OH · NTEE B90Z
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Apgar Director, Executive Director / CEO ($98,574) 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 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Deborah Apgar Director — reported title “5800 Monroe St F5 Sylvania OH 43560”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable 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

$513 total compensation of comparable organizations → $186,204 $98,574
$11,29110th
$23,33325th
$51,053Median
$62,26475th
$126,50690th
$98,574This org · 81st
p10$11,291
p25$23,333
p50$51,053
p75$62,264
p90$126,506
$98,574

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
Inspireducation Inc OH$271,292 Executive Director $48,375 $51,122 2023
The Academy Of Senior Health OH$312,870 Ceo $176,200 $186,204 2023
Center For Student Legal Services OH$313,771 Exec. Secret $49,669 $50,983 2024
Ashtabula County Continued Education OH$242,364 Executive Director $55,643 $58,802 2023
Cleveland Municipal School District OH$239,927 Director $138,367 $142,028 2024
Forever R Children OH$237,961 Executive Di $4,000 $4,106 2024
Students With A Goal OH$232,969 Executive Director $48,654 $51,416 2023
Peace Village Posters 4 Peace OH$335,014 Executive Director $39,800 $40,853 2024
Summer Work Experience In Law Inc OH$223,422 Executive Director $22,975 $23,583 2024
Leader's Edge Inc OH$212,360 Treasurer/secretary $18,000 $18,476 2024
New Leaf Kitchen OH$209,523 Founder Director $43,860 $46,350 2023
Quality Champions For Life OH$206,795 Executive Director $22,000 $22,582 2024
Northeast Ohio Worker Center OH$189,940 Executive Director $56,243 $57,731 2024
The Ohio Educational Outreach Found OH$189,289 Board Member $500 $513 2024
Tuscarawas County Child Advocacy OH$393,999 Executive Di $68,745 $72,648 2023
The Teaching Cleveland Foundation OH$421,290 Executive Di $108,123 $110,984 2024

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 default81st
Total compensation (D + F), as reported (no adjustments)81st
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted81st

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 (Deborah Apgar Director) 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) + OH + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,574 is reasonable (approximately the 81st 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.