Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Landmark Training Development Company

Executive Director / CEO

EIN 510676026
TN · NTEE B30
FY ending 2024-05-31
June 9, 2026

This analysis benchmarks the total compensation of Karen Minnis, Executive Director / CEO ($3,213) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Karen Minnis — reported title “President & Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,275 total compensation of comparable organizations → $150,488 $3,213
$16,82510th
$31,12625th
$56,560Median
$93,94975th
$122,65890th
$3,213This org · 0th
p10$16,825
p25$31,126
p50$56,560
p75$93,949
p90$122,658
$3,213

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 TN 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
Valley Academy For The Arts Inc WI$174,214 Executive Di $12,000 $12,274 2023
Madison Automotive Apprentices Inc VA$174,610 Executive Director $56,883 $52,251 2024
Tfg Heartwood Inc MA$175,507 Executive Director $113,400 $99,809 2023
Legacy Aviation Learning Center MI$148,776 Ceo $62,500 $59,790 2025
Local Union #143 Operative Plasterer's IL$178,306 Chairman $76,205 $71,274 2024
Medical Training Academy OR$179,933 President $19,617 $17,331 2024
Clarksburg Electrical Joint Apprenticesh WV$187,894 Secretary $53,545 $56,784 2023
The Columbia School Linguistic NJ$203,734 President $10,000 $8,275 2025
United Union Of Roofers Local 119 IN$219,578 President $91,697 $91,995 2024
Heat & Frost Insulators & Allied IL$220,334 Training Coordinator $118,492 $110,824 2024
Incremental Development Alliance AR$220,700 Executive Director $126,192 $138,931 2023
The Trade School At Sbe Inc CA$223,824 President $64,227 $54,320 2023
Destinyworks IN$226,555 Executive Director $150,000 $150,488 2024
Workforce Technician Education Center CA$227,920 Chief Community Officer $31,800 $26,123 2024
Nj Guard Training Academy Inc NJ$228,420 Amaral $37,500 $32,794 2023
Latino Learning Center Inc TX$231,223 President & $57,500 $56,336 2023
Simply Circus Corp MA$231,254 General Manager $60,275 $51,529 2024
The Daruby School MO$235,114 Executive Director $21,000 $21,160 2024
Hastings Foundation For MS$240,000 President $62,000 $67,633 2023
Puget Sound Boilermakers App & Trn Trust WA$245,030 Trust Coordinator $137,813 $120,850 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted5th
All sources (D + E + F), adjusted0th

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 (Karen Minnis) 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 20 similarly situated organizations (Same NTEE sector (B30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $3,213 is reasonable (approximately the 0th 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.