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

Liberty University Foundation

Executive Director / CEO

EIN 541939910
VA · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deryl Edwards, Executive Director / CEO ($17,026) against every comparable organization that fit the selection criteria — 64 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Deryl Edwards — reported title “DIRECTOR/PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

64 organizations qualified on sector, size, and geography 64 within the band form the benchmarked peer set.

Distribution of comparable compensation

$439 total compensation of comparable organizations → $196,127 $17,026
$5,87810th
$15,91525th
$29,037Median
$46,49775th
$79,88690th
$17,026This org · 30th
p10$5,878
p25$15,915
p50$29,037
p75$46,497
p90$79,886
$17,026

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
Butler Foundation IN$121,511 President $64,768 $68,710 2024
Friends And Foundation CA$122,000 Executive Dir. $50,764 $45,399 2023
C F Kellogg Est M M Kellogg Unitrust NY$123,733 Trustee $18,277 $16,615 2024
Ncssm Student & Constituent Support NC$111,609 Executive Director $56,657 $58,892 2024
Patterson Park Public Charter MD$111,386 Executive Director $7,600 $7,359 2023
Simi Valley Education Foundation CA$111,186 Executive Direc $33,075 $28,731 2024
Our House Community Investment AR$126,049 Vice Chairman $11,199 $12,664 2024
Ah Capital Campaign Inc GA$126,583 President & Ceo $42,717 $43,207 2024
Central Washington University Alumni WA$126,733 Executive Director $31,835 $28,673 2024
Pima County Library Foundation AZ$108,956 Executive Director $65,291 $65,033 2023
Pots Building For The Future NY$127,704 President $18,860 $17,144 2024
Washburn University Charitable Gift Fund KS$127,901 President $49,918 $52,852 2025
Timothy Christian Schools Foundation IL$108,087 Secretary $39,775 $40,499 2023
Oelc At Kennedy Qalicb NE$108,000 Educare Of Omaha Executive Director $15,345 $16,603 2024
Ghes Building Company MN$107,956 Board Chair $5,654 $5,786 2023
Global Campaign For Education-us DC$129,276 Executive Director $114,917 $101,445 2024
The Sumner G Rand Jr Foundation FL$106,782 President $87,076 $80,169 2025
Caribbean Consolidated Schools PR$130,562 Head Of Scho $38,000 $38,000 2023
1910 Properties WA$130,590 President $29,159 $26,262 2024
The Montgomery Academy Foundation AL$131,040 Head Of School $19,179 $21,459 2023
Patricia V Damon Scholarship Fund For The WI$131,539 Trustee $5,000 $5,408 2023
Shattuck - St Mary's School MN$131,619 Cfo $14,480 $14,818 2023
National Association Of College OH$103,998 Senior Director Of Finance & Administration $18,379 $19,583 2024
Michael J Connell Memorial Fund CA$102,022 Co-trustee $49,000 $42,564 2024
Extravagant Love Project PA$135,234 Executive Di $43,395 $43,533 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 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 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 default30th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted50th

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 (Deryl Edwards) 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 64 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $17,026 is reasonable (approximately the 30th 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.