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PeerBasis
Compensation Comparability Determination

Y&e Inc

Executive Director / CEO

EIN 473948306
IN · NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Courtney Johnson, Executive Director / CEO ($31,933) against every comparable organization that fit the selection criteria — 444 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Courtney Johnson — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

444 organizations qualified on sector, size, and geography 444 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $414,010 $31,933
$12,36410th
$32,13825th
$53,894Median
$74,91675th
$100,47590th
$31,933This org · 25th
p10$12,364
p25$32,138
p50$53,894
p75$74,916
p90$100,475
$31,933

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 IN 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
Regional Technical Education SD$344,387 General Mana $70,438 $71,601 2024
Wonderworks TX$344,059 Executive Director $47,000 $43,304 2024
Prime Factor WA$344,699 Lead Teacher $39,871 $32,879 2024
The Innovation Foundation Inc IL$345,070 Director $200,000 $181,102 2024
Innovation Institute For Tomorrow Inc PA$343,362 President/ceo $88,000 $80,829 2024
Community Alliance For Learning CA$345,986 Executive Dir. $57,105 $44,247 2025
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $6,837 2025
Next Generation Youth Development GA$341,420 Executive Di $56,500 $52,325 2024
The Brock Center TN$340,945 President $90,033 $84,920 2025
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $71,266 2023
Jeremiahs Place NM$340,825 President $24,000 $24,478 2023
Extended School Program Inc TN$348,144 Prog. Director $108,208 $102,062 2025
Read Early And Daily Read VA$340,582 Executive Director $16,380 $14,997 2023
Classical Beginnings Inc TN$340,406 Executive Director $49,229 $46,433 2025
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $31,813 2024
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $58,569 2024
Under The Shield AZ$339,724 President $120,934 $107,123 2024
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $79,916 2025
Lead California CA$339,024 Executive Director $190,067 $151,167 2024
Express Association Of America VA$339,000 Executive Director $296,619 $271,582 2023
Vermont Arts Exchange Inc VT$338,874 Executive Di $108,029 $100,151 2024
Digital Girl Incorporated NY$338,555 Executive Director $100,880 $89,986 2022
A Place For Kids NY$338,491 Executive Director $60,000 $51,413 2023
Stem Santa Fe NM$338,392 Ceo $55,273 $54,756 2024
International Gay & Lesbian Travel FL$351,119 President & $13,478 $12,006 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN cost of living and 2023 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 IN 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 default25th
Total compensation (D + F), as reported (no adjustments)22nd
Reportable pay only (column D), adjusted27th
All sources (D + E + F), adjusted23rd

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 (Courtney Johnson) 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 444 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,933 is reasonable (approximately the 25th 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.