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PeerBasis
Compensation Comparability Determination

Palm Beach County Literacy Coalition

Executive Director / CEO

EIN 384043979
FL · NTEE B92
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Kristin Calder, Executive Director / CEO ($15,581) against every comparable organization that fit the selection criteria — 98 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

98 organizations qualified on sector, size, and geography 98 within the band form the benchmarked peer set.

Distribution of comparable compensation

$222 total compensation of comparable organizations → $483,100 $15,581
$5,73710th
$11,56525th
$20,059Median
$50,28675th
$116,66690th
$15,581This org · 33rd
p10$5,737
p25$11,565
p50$20,059
p75$50,286
p90$116,666
$15,581

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 FL 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
Oea Educational Foundation OH$29,165 Oea Executive Director, Ex Officio $72,639 $81,897 2024
State Of Maryland Literacy Association Inc MD$28,978 Treasurer $5,508 $5,644 2023
Yeshiva Toras Chaim Of Greater FL$30,000 Director $66,080 $68,032 2023
The Aspire Difference Foundation Inc GA$30,000 President $15,892 $17,512 2023
Casper College Education Trust WY$28,887 Executive Director $43,990 $50,143 2024
Alliance Aft Education Center Inc TX$30,267 Coordinator $10,100 $11,072 2023
Slover Library Foundation VA$28,481 Chairman & President $145,000 $153,434 2023
Actschools Incorporated KY$30,472 Headmaster $10,440 $11,632 2025
Wave Enterprises Inc CA$30,717 President $49,666 $45,652 2024
Ntra Charities Inc KY$31,126 Ceo $15,681 $17,934 2024
Colorado Association For The Education Of Young Children CO$31,460 Executive Director $7,843 $8,580 2022
Penfield Montessori Academy Inc WI$31,509 Chair $10,076 $11,202 2024
New Mexico Tech University Research Park NM$31,646 Vice President $30,919 $35,400 2024
Books From Birth TX$31,847 Board Member - President And Treasurer $6,300 $6,708 2024
Plumbers & Pipefitters Local 104 Scholarship Fund MA$27,060 President $90,715 $89,337 2023
Topass Foundation CA$31,984 President $3,632 $3,338 2024
Hedin-hartnagel Memorial Fund MN$32,205 Executive Secretary $9,996 $10,824 2023
Sheffield Township Library PA$26,715 Librarian $15,152 $16,084 2024
Berlin Free Library Association CT$26,698 Head Librarian $15,068 $15,039 2024
American Chiropractic Foundation VA$26,437 Executive Vice President $17,826 $18,863 2023
The Freidenrich Support Foundation CA$26,259 Director/secretary/treasurer $31,436 $28,895 2024
Tidioute Library Association Inc PA$25,967 Executive Director $20,873 $22,812 2023
Maryland Theological College And Seminary MD$32,984 Officer $1,299 $1,331 2023
The Kinkaid Investments Foundation TX$25,940 Cfo $42,194 $46,256 2023
Cardinal Funds Inc IN$25,806 Board Member $30,811 $35,609 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default33rd
Total compensation (D + F), as reported (no adjustments)38th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted78th

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 (Kristin Calder) 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 98 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,581 is reasonable (approximately the 33rd 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.