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

Living Tongues Institute

Executive Director / CEO

EIN 412183857
OR · NTEE A70
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Gregory Ds Anderson, Executive Director / CEO ($42,000) against every comparable organization that fit the selection criteria — 45 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 36th percentile of comparable organizationswithin the typical range

Benchmarked executive: Gregory Ds Anderson — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

45 organizations qualified on sector, size, and geography 45 within the band form the benchmarked peer set.

Distribution of comparable compensation

$279 total compensation of comparable organizations → $128,318 $42,000
$9,98410th
$34,10625th
$56,400Median
$73,14075th
$92,16590th
$42,000This org · 36th
p10$9,984
p25$34,106
p50$56,400
p75$73,140
p90$92,165
$42,000

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 OR 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
Missoula Writing Collaborative MT$309,975 Prev Exec. Dir. $34,808 $39,244 2024
Arborlea Study Center TX$308,165 Treasurer $27,752 $29,893 2023
Association Of Bookmobile & IA$307,645 Executive Director $46,519 $53,274 2024
Christian Womens Job Corps Of Tyler Inc TX$305,892 Executive Dir. $71,340 $74,640 2024
Archaeology In The Community DC$316,182 Executive Director $54,049 $51,073 2023
The Aftermath Project Inc CA$303,880 Secretary $51,000 $47,422 2023
The Center For Khmer Studies Inc DC$317,166 President & Ceo $50,000 $47,247 2023
Helping Link WA$302,762 Executive Director $125,517 $117,538 2024
Oregon Hope Chinese School OR$329,095 President $73,140 $73,140 2023
Atlanta Writers Club GA$289,485 Executive Director $31,500 $34,106 2023
Western Political Science Association OR$288,787 Executive Dir. $7,000 $6,799 2024
Faulkner Morgan Archive KY$288,069 President & Executive Director $52,771 $61,051 2023
The 1947 Partition Archive CA$333,750 Executive Dir. $62,000 $57,650 2023
Experience Excellence TX$334,637 President $60,000 $62,776 2024
American Comparative Literature IL$285,428 Chief Admin Off $85,586 $90,605 2023
Lama Foundation NM$280,456 Director $1,008 $1,167 2023
Henryk Sienkiewicz Polish School Nfp IL$342,361 Prezes $7,392 $7,601 2024
Christian Home Educators Assn Of Calif CA$278,232 Treasurer $300 $279 2023
Project Sycamore A Nfp Corporation TX$273,382 Executive Director $84,000 $90,481 2023
Marine Mills Folk School MN$272,489 Pt Exec Dire $23,336 $24,830 2023
Split This Rock Inc DC$267,649 Director $64,281 $60,742 2023
Henry Miller Memorial Library CA$355,492 Executive Dir. $107,666 $100,112 2023
Pulaski County Imagination Library AR$361,644 Interim Executive Director $33,889 $39,843 2024
La Casa De Maria Retreat Center CA$364,900 Executive Director $92,250 $83,316 2024
The Alexandria Archive Institute CA$370,219 Executive Director $72,000 $66,948 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR cost of living and 2023 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 OR 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 default36th
Total compensation (D + F), as reported (no adjustments)36th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted33rd

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 (Gregory Ds Anderson) 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 45 similarly situated organizations (Same NTEE sector (A70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,000 is reasonable (approximately the 36th 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.