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PeerBasis
Compensation Comparability Determination

Philosophy Learning And Teaching Org

Executive Director / CEO

EIN 461064993
WA · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jana Mohr Lone, Executive Director / CEO ($57,500) against every comparable organization that fit the selection criteria — 324 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jana Mohr Lone — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

324 organizations qualified on sector, size, and geography 324 within the band form the benchmarked peer set.

Distribution of comparable compensation

$206 total compensation of comparable organizations → $301,966 $57,500
$10,85210th
$30,87125th
$53,083Median
$80,68575th
$109,00790th
$57,500This org · 54th
p10$10,852
p25$30,871
p50$53,083
p75$80,685
p90$109,007
$57,500

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 WA 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
Dui Victims Center Of Kansas Inc KS$223,232 Executive Director (Former) $43,190 $50,621 2024
Aamva Region Iii Inc VA$223,129 Director, Regions Iii & Iv $15,356 $16,561 2023
National Shoe Travelers Association OR$223,771 Executive Director $71,262 $69,945 2025
By Kids Inc NY$224,087 Board Member And Executive Director $86,400 $84,701 2024
Media Network Of Waterford Covert Center MI$222,333 Executive Director $52,894 $60,980 2023
Pittsburgh Fellows PA$224,270 Executive Director $75,000 $81,141 2024
The Gp Foundation For MI$224,525 President $30,000 $33,593 2024
Linking Community Now Inc FL$221,985 Executive Director $56,834 $57,923 2024
Grand Haven Schools Foundation MI$224,879 Executive Dir. $56,774 $61,937 2025
The Mehta Foundation Inc VA$225,050 President $280,000 $301,966 2023
Washington Association Of Educators For Talented And Gifted WA$225,296 Executive Director $47,386 $46,027 2024
Urban Bike Project Of Wilmington Inc DE$225,415 Executive Director $45,000 $49,215 2023
Franklin-simpson Educational KY$221,006 Chairman $6,600 $7,693 2024
Corner Post Media UT$225,664 Executive Director $27,840 $30,912 2024
City Youth Matrix MD$226,278 Executive Director $18,000 $18,257 2024
Noshami Institute NH$226,447 Executive Director $60,020 $61,901 2023
Hip Hop Congress Inc CA$226,661 Executive Director $2,500 $2,411 2023
Theo Inc ND$226,676 Executive Director $54,718 $65,145 2024
Regina Inc SC$227,382 Executive Di $45,000 $50,931 2024
Human Systems Dynamics Institute MN$219,090 Executive Di $71,250 $78,636 2023
Jandernoa Entrepreneurial Mentoring MI$227,525 Executive Di $132,515 $152,772 2023
Christian Learning Center Inc MS$227,592 Executive Director $8,000 $9,952 2023
Literacy New York-fulton Montgomery And Schoharie Counties Inc NY$218,644 Executive Director $50,000 $47,754 2025
Everybody Wins Atlanta Inc GA$227,915 Executive Director $68,245 $76,643 2023
Corsicana Artist And Writer TX$218,446 Executive Di $33,800 $37,764 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default54th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted49th

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 (Jana Mohr Lone) 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 324 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,500 is reasonable (approximately the 54th 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.