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PeerBasis
Compensation Comparability Determination

Illuminations Center For Dyslexia

Executive Director / CEO

EIN 463165332
MS · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Leta Palmiter, Executive Director / CEO ($43,753) against every comparable organization that fit the selection criteria — 77 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Leta Palmiter — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

77 organizations qualified on sector, size, and geography 77 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,247 total compensation of comparable organizations → $128,661 $43,753
$9,90610th
$23,80725th
$37,215Median
$59,52275th
$78,86390th
$43,753This org · 55th
p10$9,906
p25$23,807
p50$37,215
p75$59,522
p90$78,863
$43,753

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 MS 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
Education Destination LA$273,913 Vice Preside $27,550 $27,238 2024
Samara Learning Center OR$279,040 Executive Director $35,397 $28,754 2025
Suzuki Academy Of Columbia SC$267,327 Executive Director $37,129 $33,882 2025
Community Alliance For Special Education CA$265,586 Executive Director $12,002 $9,581 2023
Walton County Christian Learning Ce GA$285,357 Executive Director $27,817 $25,855 2023
Humane Equine Aid & Rapid Transport Inc VA$262,910 President $7,200 $6,081 2025
Options For College Success IL$261,650 Executive Director And Pre $48,934 $44,470 2023
Ludic Spectrum Center Inc TN$290,098 Executive Director, President $104,000 $95,623 2025
Chabad Girls Academy Inc NY$291,966 Executive Director $68,249 $55,373 2024
Cptkd Academy Inc NY$256,141 Office Manager $149,946 $121,657 2024
Longleaf Academy Inc NC$255,509 Executive Director $72,549 $67,306 2024
Spectrum Linx Foundation Inc TX$293,503 Executive Director $19,231 $17,272 2024
The Shane Center For Therapeutic OH$252,632 Executive Director $63,540 $60,425 2024
The Shooting Star Foundation Inc MN$250,498 Executive Director $38,010 $33,722 2024
Noticeability Inc MA$299,729 Executive Director $154,888 $128,661 2023
Sam Academy CA$300,722 Ceo $77,364 $61,753 2023
Ixora Montessori Inc VA$306,239 Chairman $86,730 $73,251 2025
Goldenrod Montessori OH$242,242 Head Of Scho $39,655 $37,711 2024
Montessori Intergenerational Learning Communities CO$242,078 Ceo $72,229 $62,185 2024
Minnesota Yucai Chinese School MN$241,151 Chair Principal $38,721 $34,353 2024
Flame Lily Montessori CO$241,009 Director $55,000 $47,352 2024
Smart Kids With Learning CT$307,889 Executive Di $82,500 $69,453 2024
Monarch Home School Inc OH$238,294 President $64,246 $59,522 2025
Miramelinda Montessori School Inc MA$312,191 President & Treasurer $104,297 $86,637 2023
Dream Catcher Therapy Center Inc CO$235,687 Director $25,000 $22,159 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MS 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 MS 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 default55th
Total compensation (D + F), as reported (no adjustments)51st
Reportable pay only (column D), adjusted56th
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 (Leta Palmiter) 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 77 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,753 is reasonable (approximately the 55th 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.