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PeerBasis
Compensation Comparability Determination

Luster Learning Institute Nfp

Executive Director / CEO

EIN 364604965
IL · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Luster, Executive Director / CEO ($146,500) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Richard Luster — reported title “President CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,252 total compensation of comparable organizations → $200,000 $146,500
$22,12610th
$38,82625th
$70,741Median
$101,75575th
$114,84690th
$146,500This org · 93rd
p10$22,126
p25$38,826
p50$70,741
p75$101,755
p90$114,846
$146,500

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 IL 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
Alignment Collaborative IL$516,599 Executive Di $99,461 $99,461 2024
River Oaks Community Education And IL$524,193 Chairman $78,769 $78,769 2024
Leap Learning Systems IL$539,760 Executive Director $101,063 $104,048 2023
College Mentoring Experience IL$435,967 President $28,000 $28,827 2023
Common Purpose Us Inc IL$429,264 Us Programs Director $70,741 $70,741 2024
Economic Awareness Council IL$564,461 Executive Director $103,884 $106,952 2023
Ray Chinese School IL$574,420 Principal $8,252 $8,252 2024
Emmaus Academy Inc IL$393,287 Secretary $17,152 $17,659 2023
Ceic Corp IL$388,548 President $34,755 $33,859 2025
Girls 4 Science IL$380,207 Excutive Dir/secretary $70,000 $70,000 2024
The Innovation Foundation Inc IL$345,070 Director $200,000 $200,000 2024
Girls On The Run Of Northwest Illinois IL$334,885 Executive Dir. $43,793 $43,793 2024
Just One International Inc IL$706,659 Ceo & President $58,000 $58,000 2024
The N'digo Foundation IL$725,220 President $116,663 $120,109 2023
Spring Forward Learning Center IL$732,278 Executive Director $80,649 $78,570 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IL 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 IL 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 default93rd
Total compensation (D + F), as reported (no adjustments)93rd
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted93rd

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 (Richard Luster) 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 15 similarly situated organizations (Same NTEE sector (B90) + IL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $146,500 is reasonable (approximately the 93rd 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.