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PeerBasis
Compensation Comparability Determination

Childrens Literacy Project

Executive Director / CEO

EIN 472832907
NC · NTEE B90
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Lori Easterlin, Executive Director / CEO ($18,112) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 48th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$933 total compensation of comparable organizations → $439,224 $18,112
$4,31810th
$7,16025th
$19,345Median
$39,10175th
$88,94190th
$18,112This org · 48th
p10$4,318
p25$7,160
p50$19,345
p75$39,101
p90$88,941
$18,112

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

OrganizationStateTotal revenueTotal compSource
Inspiring Services IncGA $46,023$1,292 990
Academy 3a IncNJ $45,296$4,277 990
Berkeley Heights Huaxia Chinese School CNJ $49,281$933 990
Sc Career KidsSC $42,657$21,345 990
Association Of Two-way And DualCA $52,172$129,534 990
Aj Center IncFL $52,350$11,365 990
Illinois Education AssociationIL $40,330$80,447 990
Point Park University FoundationPA $40,063$439,224 990
World Trade Center DelawareDE $38,245$45,529 990
Bartlett Education FoundationTN $37,958$19,345 990
Parents ConnectedCA $37,316$15,043 990
Psychiatric Clinical Faculty AssociationCA $56,632$14,144 990
Community After School Program IncOK $61,535$91,065 990
Philadelphia Children's FoundationPA $62,288$44,713 990
Children's Center For BehavioralIL $62,529$11,124 990
Maxmath Tutoring Online A Nj Nonprofit CorporationNJ $65,656$4,483 990
Maxmath Tutoring Online Inc Indiana BranchIN $66,114$5,307 990
Y On Earth CommunityCO $66,326$20,231 990
American Design Drafting AssociationTN $68,515$31,740 990
Maxmath Tutoring Online Inc Alabama BranchAL $68,672$5,424 990
S T A R S Mentoring ProgramOR $68,978$19,593 990
San Jose Womans ClubCA $69,012$33,489 990
Business & Entrepreneurial LearningNJ $69,427$8,896 990

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 NC 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 default48th
Total compensation (D + F), as reported (no adjustments)48th
Reportable pay only (column D), adjusted57th
All sources (D + E + F), adjusted48th

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 (Lori Easterlin) 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 23 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,112 is reasonable (approximately the 48th 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.