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PeerBasis
Compensation Comparability Determination

Healthy Village Learning Institute

Executive Director / CEO

EIN 474959758
PA · NTEE O01
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Keith Murphy, Executive Director / CEO ($70,000) against every comparable organization that fit the selection criteria — 932 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

Benchmarked executive: Keith Murphy — reported title “PRESIDENT/CE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

932 organizations qualified on sector, size, and geography 932 within the band form the benchmarked peer set.

Distribution of comparable compensation

$73 total compensation of comparable organizations → $223,261 $70,000
$17,74010th
$37,81525th
$62,357Median
$83,14975th
$104,12990th
$70,000This org · 60th
p10$17,740
p25$37,815
p50$62,357
p75$83,149
p90$104,129
$70,000

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 PA 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 Elm Project CT$429,437 Executive Director $89,040 $81,314 2024
Bridge Of Topeka Inc KS$429,346 Executive Di $63,573 $65,170 2025
Teen Advisors Inc GA$429,723 Executive Director $66,000 $64,636 2024
Free Enterprise Foundation Inc IL$429,221 Secretary $5,205 $5,131 2023
Love Your Magic Inc MA$428,781 Executive Di $152,298 $133,300 2024
Lead Girls Of Nc Inc NC$430,337 Executive Director $80,071 $82,964 2023
Grandparents Raising Grandchildren Information Center Of La LA$428,589 Contractor $23,180 $24,861 2024
South Shore Childrens Chorus Corp MA$428,308 Executive Director $76,154 $64,936 2025
Enid Spca OK$430,887 Executive Di $22,880 $24,540 2024
Friends Of Explorer Post 58 OR$427,852 Executive Director $127,547 $118,776 2023
Develop More Foundation Inc MD$427,790 Executive Director $88,000 $80,133 2024
Dekalb Aquatics Swim Inc GA$427,684 President $131,263 $128,552 2024
Bigfork Aces MT$431,392 Executive Di $68,160 $69,718 2025
Jacob's Ladder Inc VA$427,326 Executive Director $78,074 $73,424 2024
Heritage Ranch LA$431,652 Coo $76,000 $83,918 2023
Neighborhood House Community Center WI$427,308 Executive Di $55,521 $58,145 2023
Boys To Men Mentoring Network Of Virginia Inc VA$431,719 Executive Director $54,075 $52,357 2023
Jews For Entrepreneurship CA$431,726 President $13,177 $11,083 2024
Project Or Haner Inc MD$431,844 Executive Director $40,050 $37,547 2023
Southtown Youth Programs Center IL$426,970 President $50,405 $49,691 2023
Teton Experience Inc ID$432,072 President $39,000 $40,409 2024
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $51,643 2024
Grow Healthy Kids Inc FL$426,636 Executive Di $25,500 $23,332 2024
North Jefferson Junior Baseball Assoc CO$426,498 Scheduler $12,915 $12,418 2023
Ketchmore Kids Inc VA$426,408 Executive Director $91,808 $86,340 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default60th
Total compensation (D + F), as reported (no adjustments)56th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted57th

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 (Keith Murphy) 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 932 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $70,000 is reasonable (approximately the 60th 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.