Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Library Of Michigan Foundation

Executive Director / CEO

EIN 382611742
MI · NTEE B80
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Patricia Headley, Executive Director / CEO ($99,591) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Patricia Headley — reported title “EXECUTIVE DIRECTOR/CHIEF DEVELOPMENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$225 total compensation of comparable organizations → $123,180 $99,591
$5,60810th
$20,55125th
$34,051Median
$56,58675th
$79,00690th
$99,591This org · 98th
p10$5,608
p25$20,551
p50$34,051
p75$56,586
p90$79,006
$99,591

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 MI 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
Wise Choices For Girls CA$212,769 Executive Director $47,500 $39,738 2024
Educational Access Group CO$215,225 Director And President $79,875 $72,291 2025
Rural Youth Institute ME$215,437 President And Director $45,331 $43,977 2024
B Relyt Organization Inc CA$210,023 Ceo $27,794 $23,252 2024
Asian Student Achievement IL$221,401 President/ceo $29,792 $28,376 2024
Always Knocking Inc CA$222,825 Executive Director $27,062 $23,308 2023
When Girls Get Together Inc IL$223,665 Ex Dir $45,061 $44,187 2023
Parachute Project Inc NY$226,311 Executive Dir. $104,091 $91,128 2024
Kool Nerd Prep Inc NY$228,353 Executive Director $52,659 $46,101 2024
Institute For Democratic Education MS$229,599 Executive Director $114,157 $123,180 2024
Logan City School District UT$230,246 Executive Director $6,530 $6,475 2024
Certified Student Loan Advisor TX$231,298 Chairman $43,000 $41,673 2024
Neighborhood Youth Services Inc MN$232,008 Executive Di $36,923 $35,347 2024
Freedom Village Of Hope TN$193,592 Consulting Assistant Executive Director $32,500 $33,097 2024
Middlesex League Inc MA$233,073 Treasurer $8,502 $7,211 2025
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $20,398 2024
Pearls Academy Incorporated PA$187,639 Executive Director $53,112 $51,314 2024
Thrive Longview Inc TX$241,667 Director $58,191 $56,395 2024
The Evolved Network Nfp IL$243,834 Executive Director And President $85,000 $80,961 2024
Young Money Finances MI$244,000 Executive Director $34,000 $35,004 2023
Small Hands On Art WA$244,415 President Director $60,000 $52,044 2024
Latitude Learning Resources NH$246,741 President $18,650 $16,684 2024
Beta Sigma Phi Charitable Foundation MO$248,195 Director/president $5,018 $5,149 2024
Virginia Law Review Association VA$177,170 Secretary $18,369 $17,183 2024
Literacy Advocates Usa Inc FL$177,050 President $40,000 $36,406 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MI 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 MI 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 default98th
Total compensation (D + F), as reported (no adjustments)95th
Reportable pay only (column D), adjusted98th
All sources (D + E + F), adjusted91st

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 (Patricia Headley) 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 66 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $99,591 is reasonable (approximately the 98th 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.