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PeerBasis
Compensation Comparability Determination

Learn To Earn Inc

Executive Director / CEO

EIN 562407875
VA · NTEE J21
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Levin C Sullivan, Executive Director / CEO ($9,000) against every comparable organization that fit the selection criteria — 253 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Levin C Sullivan — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

253 organizations qualified on sector, size, and geography 253 within the band form the benchmarked peer set.

Distribution of comparable compensation

$63 total compensation of comparable organizations → $259,170 $9,000
$5,01310th
$10,11925th
$32,389Median
$66,10575th
$93,84990th
$9,000This org · 21st
p10$5,013
p25$10,119
p50$32,389
p75$66,105
p90$93,849
$9,000

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 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
Duplessy Foundation Inc MA$182,907 Founder/ceo $20,541 $19,682 2023
United Mine Workers Of America Local 2300 PA$183,255 President $17,760 $18,343 2024
Central Community Development Corp DC$180,869 Vice Chair And Executive Director $32,083 $29,158 2024
Greater Atlanta Area Employees GA$180,730 Executive Di $51,000 $53,110 2024
Montgomery Electrical Joint AL$179,875 Training Director $12,246 $13,702 2024
American Federation Of Teachers NY$184,706 President $18,292 $17,624 2023
Asi - Stcloud Inc MN$185,216 President/tr $65,715 $69,237 2023
Edu-tech Enterprises Inc GA$185,700 Director/program $73,900 $79,230 2023
Greenforce Training Inc NY$186,411 President $115,131 $107,748 2024
Dominico American Society Of Queens Inc NY$177,807 Executive Director $3,000 $2,891 2023
Henry County Industries Inc MO$186,779 Manager/ Director $35,521 $38,965 2024
Hispanic Chamber Of Commerce Of Louisiana Foundation LA$177,716 Director $7,000 $8,219 2023
Academywomen CA$187,417 President $32,892 $30,285 2023
Texas Municipal Police TX$188,769 Executive Director $26,952 $27,922 2024
Grassroots Illinois Action IL$189,090 Executive Director $88,988 $93,283 2023
Dress For Success Greater Chicago IL$189,646 Executive Dir. $37,639 $38,324 2024
American Federation Of Musicians NE$174,834 President $900 $1,003 2024
Electrical Industry Drug-free Allia IL$190,884 Administrato $254,537 $259,170 2024
Utah Job Opportunities Foundation UT$191,026 President & $48,163 $52,561 2023
Goodwill Industries Of San Joaquin CA$172,845 President/ceo $53,958 $48,256 2024
St Joseph Area Sheet Metal Workers MO$191,817 Coordinator $16,988 $19,186 2023
Hillsboro Police Officers' Association OR$192,040 President $9,450 $9,089 2024
Professional Staff Association NY$192,325 President $7,800 $7,300 2024
Tompkins County Workers Center Inc NY$192,855 Coordinator $51,729 $49,842 2023
International Union East Moline U A W Building IL$171,669 President $3,296 $3,455 2023

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 default21st
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted34th
All sources (D + E + F), adjusted21st

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 (Levin C Sullivan) 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 253 similarly situated organizations (Same NTEE major group (J), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $9,000 is reasonable (approximately the 21st 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.