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PeerBasis
Compensation Comparability Determination

The Swaliga Foundation

Executive Director / CEO

EIN 462568999
MD · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lemond Brown, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 455 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lemond Brown — reported title “Executive Director/Vice Chair”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

455 organizations qualified on sector, size, and geography 455 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $480,790 $70,000
$15,44210th
$38,45025th
$63,334Median
$90,33775th
$116,95890th
$70,000This org · 57th
p10$15,442
p25$38,450
p50$63,334
p75$90,337
p90$116,958
$70,000

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 MD 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
Fair Opportunity Project WI$356,108 Board Co-president $48,827 $53,137 2025
Teach Not Punish Family Resource Center Inc OK$355,767 Executive Director $108,353 $127,618 2024
Community Sailing School Foundation MI$355,646 Ceo $30,000 $33,121 2024
Global Leaders Inc CO$355,123 Executive Director $16,250 $16,667 2024
Tree Top Kids MN$355,066 Executive Director $70,473 $74,484 2024
Yes We Can World Foundation CA$357,183 Chief Executive Officer $45,000 $41,563 2024
Beyond Our Walls Inc SC$353,991 Executive Di $40,820 $45,550 2024
Iskra Books WA$358,430 Board President $9,500 $9,098 2024
Imaginarium Inc KS$358,444 President $56,875 $67,664 2023
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $23,128 2024
Customized Education Designs WA$352,700 President $14,900 $14,269 2024
The Commonwealth Coast Conference Inc MA$352,498 Commissioner $103,000 $101,926 2023
Mainstay Christian Academy PA$359,646 Board Member $34,116 $35,453 2025
Center For Navigating Family Change Inc GA$359,706 Ext Director $50,000 $55,363 2023
International Gay & Lesbian Travel FL$351,119 President & $13,478 $13,943 2023
The Undergraduate Interfraternity CO$360,997 President $6,600 $6,769 2024
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $92,807 2025
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $68,016 2024
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $36,945 2024
Brighter Rays Of Hope TX$363,507 President $69,084 $73,917 2024
Extended School Program Inc TN$348,144 Prog. Director $108,208 $118,525 2025
Helix Bar Review Inc PA$363,955 Board Chair/president & Ceo $450,741 $480,790 2024
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $82,761 2023
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $7,939 2025
Safeline Inc VT$364,977 Executive Director $75,820 $79,524 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default57th
Total compensation (D + F), as reported (no adjustments)60th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Lemond Brown) 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 455 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 57th 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.