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PeerBasis
Compensation Comparability Determination

Florida Literacy Coalition Inc

Executive Director / CEO

EIN 592588924
FL · NTEE B61Z
FY ending 2025-06-30
June 13, 2026

This analysis benchmarks the total compensation of Gregory Smith, Executive Director / CEO ($90,921) against the 2000 closest of 3,223 comparable organizations — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 73rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Gregory Smith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

3,223 organizations qualified on sector, size, and geography 2,000 within the band form the benchmarked peer set (closest by budget).

Distribution of comparable compensation

$138 total compensation of comparable organizations → $529,537 $90,921
$15,72710th
$38,35825th
$65,519Median
$94,46375th
$127,18990th
$90,921This org · 73rd
p10$15,727
p25$38,358
p50$65,519
p75$94,463
p90$127,189
$90,921

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 FL 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
Haloalaunuiakea Early Learning Center HI$465,498 Executive Director $76,664 $77,212 2023
Nevada Broadcasters Foundation NV$465,663 Executive Di $22,815 $24,988 2024
Hawkquest CO$465,359 Executive Di $110,475 $115,746 2024
Nature Track Foundation Inc CA$465,833 President & Ceo $62,550 $59,016 2024
Cecilia Place Homes Inc CA$465,859 President $34,547 $32,595 2024
Child Development Center At NY$465,239 Executive Director $151,521 $145,747 2025
Total Beauty Institute FL$465,191 President $51,269 $52,625 2024
Georgia Coalition For Higher GA$466,026 Co-exec Dire $123,476 $132,159 2025
The Conscious Kid CA$465,081 Executive Dir. $135,000 $127,373 2024
Friends Of Gantry Plaza State Park Inc NY$466,105 Executive Director $99,900 $98,636 2024
Tucson Community School Inc AZ$464,895 Executive Director $39,116 $42,318 2023
Sphinx Academy Inc KY$464,773 Director Of Education $109,230 $124,920 2025
Natural Womanhood TX$464,768 President & Ceo $107,459 $117,451 2024
Living Word Christian Academy TX$464,702 Waco, Tx $38,588 $42,176 2024
Hacker Dojo CA$466,493 Executive Director $100,000 $94,350 2024
Steamimagine VA$464,600 President $20,000 $21,100 2024
American Association Of Bovine OH$466,561 Executive Di $50,248 $59,869 2023
Summer On The Hill Inc NY$464,509 Executive Dir. $86,848 $88,282 2023
Improving Schools Inc DE$464,496 President $199,838 $213,801 2024
Happy Tots Daycare Center Inc AL$464,495 Owner $92,238 $108,880 2024
Senior Citizens Activities Network NJ$466,645 Executive Di $72,402 $72,719 2023
University Montessori School VA$466,888 Head Of School $61,298 $66,579 2023
Academy For The Love Of NM$464,201 Mngr, & Gen. $189,240 $228,965 2023
Una Vida Esta Vida CA$464,152 President $14,500 $13,681 2024
Trinity Simone Christian Preparatory Academy Inc FL$464,072 President $42,000 $43,111 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default73rd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted64th

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 (Gregory Smith) 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 13, 2026, comparing compensation against 2000 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,921 is reasonable (approximately the 73rd 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 13, 2026.