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PeerBasis
Compensation Comparability Determination

Osher Lifelong Learning Institute

Executive Director / CEO

EIN 542018263
VA · NTEE B60
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Tay Strauss, Executive Director / CEO ($68,475) against every comparable organization that fit the selection criteria — 134 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 43rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Tay Strauss — reported title “DIR. OF PROGRAMMING”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

134 organizations qualified on sector, size, and geography 134 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,135 total compensation of comparable organizations → $671,828 $68,475
$20,60710th
$49,42325th
$75,343Median
$101,39775th
$139,20090th
$68,475This org · 43rd
p10$20,607
p25$49,423
p50$75,343
p75$101,397
p90$139,200
$68,475

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
Loving One By One Ministries Inc ID$521,236 President $1,000 $1,135 2023
Society For Poetic Computation Inc NY$529,226 Co-director $30,633 $28,669 2024
New Lehrhaus The Bay Area Hub CA$516,559 Executive Dir. $121,058 $105,474 2025
College Bridge Cafe Inc NY$533,826 Chair/secretary $67,776 $65,303 2023
Democracy A Journal Of Ideas Inc DC$514,968 Editor $100,000 $90,884 2024
🔒 129 more comparable organizations — included in the purchased report

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 default43rd
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted47th
All sources (D + E + F), adjusted39th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 134-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.