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PeerBasis
Compensation Comparability Determination

Virginia Law Review Association

Executive Director / CEO

EIN 540624607
VA · NTEE B80Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Valerie Listorti, Executive Director / CEO ($18,369) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$862 total compensation of comparable organizations → $225,964 $18,369
$5,38810th
$17,83525th
$37,419Median
$60,28675th
$88,72190th
$18,369This org · 27th
p10$5,388
p25$17,835
p50$37,419
p75$60,286
p90$88,721
$18,369

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 VA 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
Literacy Advocates Usa Inc FL$177,050 President $40,000 $38,918 2024
Kos Inc GA$176,917 President $21,850 $23,426 2023
Lives Without Limits Inc GA$176,106 Executive Dir. $23,740 $24,722 2024
The Fashion Foundation Inc NY$175,871 President $27,500 $25,737 2024
Education With Purpose Foundation For Pacific Islanders WA$171,228 Executive Director $81,504 $77,807 2023
Pearls Academy Incorporated PA$187,639 Executive Director $53,112 $54,855 2024
Believe It Achieve It CA$166,000 Executive Director $50,000 $46,037 2023
Freedom Village Of Hope TN$193,592 Consulting Assistant Executive Director $32,500 $35,381 2024
Northwest Suburban Conference MN$159,661 Executive Secretary $25,000 $24,925 2025
Way Coffee Co MI$157,749 Executive Di $28,221 $29,391 2025
Streams In The Wasteland Christian UT$157,356 Director $75,000 $81,848 2023
The Partnership Inc DE$155,522 President $4,850 $4,918 2024
Scholar Career Coaching Inc FL$144,351 Executive Director $46,720 $46,799 2023
B Relyt Organization Inc CA$210,023 Ceo $27,794 $24,857 2024
Wise Choices For Girls CA$212,769 Executive Director $47,500 $42,480 2024
Library Of Michigan Foundation MI$212,885 Executive Director/chief Development $99,591 $106,463 2024
Educational Access Group CO$215,225 Director And President $79,875 $77,279 2025
Rural Youth Institute ME$215,437 President And Director $45,331 $47,012 2024
The Graduate Student Government ME$138,557 President $3,301 $3,335 2025
Stanford University Bookstore CA$135,857 President $245,418 $225,964 2023
Friends Of The Hamilton Schools MT$133,739 Director $750 $862 2023
Asian Student Achievement IL$221,401 President/ceo $29,792 $30,334 2024
Always Knocking Inc CA$222,825 Executive Director $27,062 $24,917 2023
When Girls Get Together Inc IL$223,665 Ex Dir $45,061 $47,236 2023
Jump Math Inc IA$130,545 Ceo $159,367 $180,724 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default27th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted31st
All sources (D + E + F), adjusted20th

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 (Valerie Listorti) 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 49 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,369 is reasonable (approximately the 27th 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.