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PeerBasis
Compensation Comparability Determination

Highland School Inc

Executive Director / CEO

EIN 550618522
WV · NTEE B20
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Charlotte N Landvoigt, Executive Director / CEO ($500) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 3rd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Charlotte N Landvoigt — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$198 total compensation of comparable organizations → $216,718 $500
$3,67810th
$6,13825th
$16,117Median
$41,19575th
$83,80090th
$500This org · 3rd
p10$3,678
p25$6,138
p50$16,117
p75$41,195
p90$83,800
$500

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 WV 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
The Joy School Endowment Fund TX$19,241 School President/head $23,705 $22,480 2024
Spotsylvania Education Foundation VA$19,043 Executive Director $5,049 $4,758 2023
Faribault Rotary Youth Services Inc MN$19,024 President $6,400 $5,841 2025
South Central Library System Foundation WI$18,899 Secretary $32,631 $33,262 2023
Dr J E Green Educational Trust AL$18,849 Trustee $11,975 $12,627 2023
Building Industry Association Of OH$18,843 Executive Director $16,606 $17,167 2023
The Ernest Becker Foundation WA$18,459 Executive Director $14,900 $13,020 2023
Mcgehee Mens Club Inc AR$20,118 Secretary $10,984 $11,705 2024
Tlbu Foundation Inc NJ$18,289 Secretary/treasurer $30,000 $24,738 2025
Readability Matters CO$20,412 Chair $60,000 $54,542 2024
The Foundation For Chabot-las Positas Community College District CA$20,521 Treasurer $123,893 $101,421 2024
Relife Initiatives Corporation GA$20,705 Ceo $5,495 $5,393 2023
Briercrest College And Seminary Usa WA$20,749 Officer $99,132 $86,625 2023
Wise Earth School Of Ayurveda NC$17,477 President $22,000 $21,550 2024
Mabel K Toops Scholarship Trus IN$17,308 Truwstee $250 $250 2024
Alumnae Association Of The Lenox Hill NY$21,224 President/editor Of Echo $10,000 $8,820 2023
Sizer School Foundation Inc MA$21,296 Board Memeber $6,749 $5,919 2023
Norris Square Education Corporation PA$21,499 Ceo-xiente $16,868 $15,947 2024
Huntington Beach City School District CA$16,902 President $11,027 $9,027 2024
The Professional Institute For PA$21,644 Executive Director $35,000 $34,066 2023
Detroit Musicians Fund MI$16,522 Chair $1,131 $1,107 2024
The Exploris Foundation NC$22,055 Board Member $9,462 $9,542 2023
West Hills Christian School Foundation OR$16,427 Director $6,981 $6,327 2023
Reformation Seminary AZ$16,407 Ceo $15,000 $13,676 2024
Southern Association Of Colleges GA$16,218 President $72,013 $70,672 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WV cost of living and 2025 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 WV 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 default3rd
Total compensation (D + F), as reported (no adjustments)3rd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted3rd

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 (Charlotte N Landvoigt) 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 65 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $500 is reasonable (approximately the 3rd 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.