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PeerBasis
Compensation Comparability Determination

Childrens Literacy Network

Executive Director / CEO

EIN 383002473
MI · NTEE P58Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Durant, Executive Director / CEO ($71,237) against every comparable organization that fit the selection criteria — 29 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 79th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Durant — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

29 organizations qualified on sector, size, and geography 29 within the band form the benchmarked peer set.

Distribution of comparable compensation

$742 total compensation of comparable organizations → $121,501 $71,237
$9,75310th
$23,02325th
$44,186Median
$57,84475th
$75,21690th
$71,237This org · 79th
p10$9,753
p25$23,023
p50$44,186
p75$57,844
p90$75,216
$71,237

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
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $44,249 2025
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $23,023 2023
Hope's Front Door IL$314,179 Executive Director $78,000 $76,488 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $39,156 2024
Christmas Project Inc NY$323,236 Treasurer $7,000 $5,971 2025
Restore Humanity Inc AR$331,449 Chairman $71,000 $77,320 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $60,782 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $73,123 2024
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $51,532 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $9,010 2025
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $57,844 2023
Wright-hennepin Electric Trust MN$268,605 Chair $775 $742 2024
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $44,186 2025
My Joyful Heart IL$266,757 Executive Director $33,000 $32,360 2023
Mending-the-gap Inc GA$355,390 Secretary $38,769 $37,767 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $17,161 2023
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $73,654 2024
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $34,130 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $45,176 2024
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $22,231 2024
Pay It Forward Outreach Corp FL$235,922 President $10,920 $9,939 2024
Pastor In Residence Ministries Inc MI$230,485 Executive Di $43,655 $44,944 2023
Sweet Sleep Inc TN$392,407 President $115,885 $121,501 2023
Toy Shop Of Duncan Inc OK$226,006 Executive Director $52,500 $56,008 2024
A Bridge For Kids CA$401,083 Ceo $66,176 $55,362 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 default79th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted79th

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 (Elizabeth Durant) 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 29 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $71,237 is reasonable (approximately the 79th 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.