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PeerBasis
Compensation Comparability Determination

The Manufacturers Education Foundation Inc

Executive Director / CEO

EIN 586036258
GA · NTEE B120
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lloyd Avram, Executive Director / CEO ($44,044) against every comparable organization that fit the selection criteria — 75 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Lloyd Avram — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$733 total compensation of comparable organizations → $437,573 $44,044
$7,54610th
$16,07425th
$37,480Median
$68,08075th
$88,01990th
$44,044This org · 55th
p10$7,546
p25$16,074
p50$37,480
p75$68,080
p90$88,019
$44,044

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 GA 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
Education Foundation Of Stanislaus CA$248,279 Ceo $11,500 $9,876 2024
The Wildcat Foundation PA$250,909 Frmr Exec Di $50,219 $51,278 2023
The Fleischer Foundation IL$246,611 President $16,533 $16,165 2024
Greater Atlanta Christian Foundation Inc GA$246,608 President Of Gacs $81,293 $83,694 2023
Afghanistan Peacebuilding Initiative IN$245,775 President/director $5,500 $5,768 2024
Katie Weingartner Foundation NV$245,727 Executive Director $37,596 $37,480 2024
Friends Of The Portland Community Free Clinic ME$244,572 Ex-officio $12,360 $12,673 2023
Safer Diy Spaces Inc CA$243,732 Executive Director $95,388 $84,338 2023
State College Area School District PA$240,559 Executive Director $72,159 $71,567 2024
Educational Media Company At VA$258,296 General Mana $15,000 $14,033 2025
Link To Libraries Inc MA$258,547 President Ceo $75,000 $69,008 2023
Friends Of Guadalupe UT$261,050 President $34,977 $36,654 2023
Learning In Color Corporation GA$262,411 Executive Dir. $77,280 $77,280 2024
South Dade Education Fund Inc FL$235,957 President $114,247 $106,741 2024
William S Hart Education Foundation CA$235,818 Executive Director $61,832 $54,669 2023
Boston Renaissance Charter Public School MA$267,607 President $32,238 $29,662 2023
Native Nations Education Foundation HI$268,809 Executive/project Director $72,100 $64,200 2024
Wilson Education Foundation PA$226,468 Executive Director $33,250 $32,977 2024
Ferndale Public Schools Foundation WA$225,437 Executive Director $4,794 $4,269 2024
Daring Girls CO$273,741 Executive Di $108,460 $106,488 2023
Germantown Education Foundation TN$274,516 Executive Director $70,000 $73,178 2024
Eastlake Educational Foundation CA$223,340 Executive Director $80,262 $67,152 2025
Manheim Central Foundation For PA$222,472 Executive Di $30,000 $28,987 2025
Sempere Quaere Verum Inc MN$276,254 President $5,300 $5,363 2023
Elements Montessori School Inc MA$277,304 President, Treasurer & Clerk $54,000 $48,261 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default55th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted92nd

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 (Lloyd Avram) 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 75 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,044 is reasonable (approximately the 55th 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.