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PeerBasis
Compensation Comparability Determination

Village Schools Of The Bible Inc

Executive Director / CEO

EIN 411458545
MN · NTEE B58Z
FY ending 2024-06-30
June 13, 2026

This analysis benchmarks the total compensation of Laurie Besonen, Executive Director / CEO ($78,000) against the 2000 closest of 3,092 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

3,092 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$1 total compensation of comparable organizations → $540,101 $78,000
$10,18110th
$27,99525th
$51,057Median
$76,26575th
$103,32790th
$78,000This org · 77th
p10$10,181
p25$27,995
p50$51,057
p75$76,265
p90$103,327
$78,000

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 MN 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
Waco Isd Education Foundation TX$353,927 Executive Director $79,385 $82,739 2023
Massachusetts Head Start Association Inc MA$353,945 Executive Director $112,997 $102,763 2024
Graduate Business Curriculum MN$353,980 Executive Di $135,150 $139,142 2023
Beyond Our Walls Inc SC$353,991 Executive Di $40,820 $43,098 2024
Plum Borough Community Library PA$353,999 Library Director $54,999 $55,507 2024
Minnesota Logger Education Program MN$354,004 Executive Di $94,500 $94,500 2024
The Texas Diversity Council TX$354,062 Ceo $91,279 $92,406 2024
St Charles District Library MI$354,142 President $300 $305 2025
Local 107 Development And Training WI$354,146 Union Truste $135,907 $139,941 2025
Texas Tennis Coaches Association TX$354,243 Executive Director Exec Committee $45,000 $45,556 2024
The Way Enterprises Inc CA$354,246 Ceo $46,000 $39,163 2025
Touch Heart Center For Development Inc VA$354,268 Director $21,500 $21,009 2024
Sherlake Cultural Center IL$353,592 Executive Director $2,310 $2,298 2024
Sevier County Partners In Progress TN$353,505 Executive Di $57,174 $62,618 2023
Guadalupe Holding Company UT$354,362 President Sept-june $34,797 $37,107 2023
South Carolina Foundation For SC$354,508 Executive Di $34,000 $34,972 2025
Thomasville Antiques Show Foundation Inc GA$353,321 Executive Director $27,250 $28,548 2023
Early Foundations Inc PA$354,551 President $15,261 $15,857 2023
Florida Library Association Inc FL$354,557 Executive Di $84,570 $80,403 2024
I Fly Young Inc CA$353,164 Ceo Principle $64,750 $58,256 2023
Charter Facilities Support Corp CA$353,153 Ceo $36,704 $33,023 2023
Genesis Ministries FL$354,766 President $33,000 $31,374 2024
Colebrook Community Child Care NH$354,795 Executive Director $60,702 $56,724 2024
Grace Preparatory Academy Of Greater MA$354,941 President $175 $159 2024
Rome Institute Of Liberal Arts Inc CA$354,988 President $127,532 $111,449 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default77th
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted67th

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 (Laurie Besonen) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $78,000 is reasonable (approximately the 77th 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 13, 2026.