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PeerBasis
Compensation Comparability Determination

Foundation For The Young Womens

Executive Director / CEO

EIN 464264052
TX · NTEE B11
FY ending 2024-08-31
June 10, 2026

This analysis benchmarks the total compensation of Lynn Hammer, Executive Director / CEO ($96,300) against every comparable organization that fit the selection criteria — 147 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

147 organizations qualified on sector, size, and geography 147 within the band form the benchmarked peer set.

Distribution of comparable compensation

$668 total compensation of comparable organizations → $474,989 $96,300
$7,08610th
$20,04525th
$47,472Median
$81,08275th
$122,29590th
$96,300This org · 85th
p10$7,086
p25$20,045
p50$47,472
p75$81,082
p90$122,295
$96,300

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 TX 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
The Birmingham Athletic Partnership AL$474,118 Director $6,000 $6,313 2025
Community Based Education Support HI$469,475 Director $5,688 $5,091 2024
The Perquimans County Schools NC$477,048 Secretary/tr $31,683 $31,883 2025
Ridgefield Boosters WA$477,422 Treasurer $5,538 $4,829 2025
Lincoln Trail College Foundation IL$467,502 Executive Director $26,400 $25,946 2024
Pantheon Education Center Inc IN$478,938 Ceo $78,908 $83,187 2024
La County Library Foundation CA$479,609 Executive Director $162,852 $140,579 2024
Eei Support Corporation CA$480,000 Ceo (Until 5/22) $34,043 $30,255 2023
Georgia Tech Global Inc GA$460,000 President $58,151 $56,945 2025
Friends Of Veritas Preparatory Charter MA$457,074 President $23,440 $21,057 2024
University Of North Carolina At NC$457,066 Treasurer $56,564 $58,427 2024
The Regency Foundation PA$489,894 President, Board Member $23,937 $24,568 2023
Great Lakes Academy Support IL$454,800 Treasurer $6,807 $6,888 2023
The Partners Program CA$453,969 Director/head Of School $210,112 $186,733 2023
American Institute For Neuro-integrative CT$492,671 President,executive Direct $152,000 $138,800 2025
Johnson County Library Foundation KS$492,704 Executive Director $20,589 $22,236 2024
Awhs Falcon Foundation CA$493,259 Managing Dir. $13,635 $12,118 2023
The Berkeley Institute CA$452,970 Executive Director, Treasu $125,190 $108,068 2024
Musd Holding Corp CA$452,888 President $19,780 $16,634 2025
Parkland School District Education PA$452,639 Executive Di $79,810 $77,514 2025
Aledo Isd Education Foundation TX$494,375 Executive Director $71,667 $71,667 2024
Friends Of The Santa Cruz Public CA$498,125 Executive Director $90,000 $79,985 2023
Lynwood Partners Educational Foundation CA$498,560 Executive Director $168,533 $145,483 2024
Friends Of Peak To Peak Inc CO$446,170 Executive Director Of Operations $43,550 $42,979 2023
Winston Knolls Foundation For Thriving IL$445,521 President $2,472 $2,430 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default85th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted50th

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 (Lynn Hammer) 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 10, 2026, comparing compensation against 147 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,300 is reasonable (approximately the 85th 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 10, 2026.