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PeerBasis
Compensation Comparability Determination

Tlbu Foundation Inc

Executive Director / CEO

EIN 522242995
NJ · NTEE B50
FY ending 2025-02-28
June 9, 2026

This analysis benchmarks the total compensation of Ya Wang, Executive Director / CEO ($30,000) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $262,812 $30,000
$4,50710th
$9,91925th
$19,959Median
$49,25675th
$91,09590th
$30,000This org · 62nd
p10$4,507
p25$9,919
p50$19,959
p75$49,256
p90$91,095
$30,000

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

OrganizationStateTotal revenueTotal compSource
The Ernest Becker FoundationWA $18,459$15,789 990
Building Industry Association OfOH $18,843$20,818 990
Dr J E Green Educational TrustAL $18,849$15,313 990
South Central Library System FoundationWI $18,899$40,336 990
Faribault Rotary Youth Services IncMN $19,024$14,941 990
Spotsylvania Education FoundationVA $19,043$5,771 990
Wise Earth School Of AyurvedaNC $17,477$26,134 990
The Joy School Endowment FundTX $19,241$27,261 990
Highland School IncWV $19,261$606 990
Mabel K Toops Scholarship TrusIN $17,308$304 990
Huntington Beach City School DistrictCA $16,902$17,020 990
Detroit Musicians FundMI $16,522$1,342 990
Mcgehee Mens Club IncAR $20,118$14,195 990
West Hills Christian School FoundationOR $16,427$7,673 990
Reformation SeminaryAZ $16,407$16,585 990
Southern Association Of CollegesGA $16,218$85,703 990
Readability MattersCO $20,412$66,143 990
American Schools Association IncNV $16,138$47,153 990
Grand Valley Research CorporationMI $16,064$57,316 990
The Foundation For Chabot-las Positas Community College DistrictCA $20,521$122,992 990
Edward J Robson Family FoundationAZ $15,882$32,738 990
Relife Initiatives CorporationGA $20,705$6,540 990
Briercrest College And Seminary UsaWA $20,749$105,049 990
Univ Of South Alabama FoundationAL $15,718$78,174 990
Read Aloud America IncHI $15,520$9,881 990

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 NJ 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 default62nd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted44th

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 (Ya Wang) 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 66 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,000 is reasonable (approximately the 62nd 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.