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

Stem Leadership Center Inc

Executive Director / CEO

EIN 462931043
CT · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lawrence Perretto, Executive Director / CEO ($37,688) against every comparable organization that fit the selection criteria — 337 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

How comparable organizations were selected

337 organizations qualified on sector, size, and geography 337 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $244,955 $37,688
$12,82710th
$28,03525th
$55,266Median
$78,47675th
$102,62590th
$37,688This org · 33rd
p10$12,827
p25$28,035
p50$55,266
p75$78,476
p90$102,625
$37,688

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 CT cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
National Voices For Equality Education And Enlightenment IncFL $222,277$51,070 990
Vision Tutoring Educational Foundation IncGA $222,378$71,122 990
Steaming Ahead For Success IncNM $222,048$70,860 990
Your Own Greatness Affirmed IncCA $223,129$64,928 990
Americans For The Competitive EnterprisePA $223,171$76,498 990
The Thinking Project InstituteCO $221,314$108,014 990
Northwest Education AllianceNC $223,335$47,607 990
New Day Ministries IncKY $221,206$96,933 990
Summer Work Experience In Law IncOH $223,422$25,953 990
Community CampusVT $221,131$63,884 990
Cine Las AmericasTX $223,628$55,612 990
Acton Academy AmarilloTX $223,681$8,034 990
Pasadena Education NetworkCA $223,742$71,742 990
Economics Arkansas FoundationAR $220,831$20,458 990
Central Jersey Rider Training IncNJ $220,807$46,666 990
Camp Sweet Life Adventures IncMN $219,685$39,873 990
Learning Environments Action ResearchTX $219,583$57,951 990
Hodos InstituteWA $219,466$94,867 990
Futuro IncTN $219,010$78,476 990
Lighthouse Academies IncFL $218,951$146,195 990
Create IncTN $218,914$36,996 990
Elevate West AlabamaAL $218,833$85,592 990
Teachers As Scholars IncMA $218,356$70,775 990
National Bible BowlFL $218,089$22,217 990
Excel By 5 IncMS $217,610$119,740 990

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 CT 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)34th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted30th

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 (Lawrence Perretto) 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 337 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $37,688 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). 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.