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PeerBasis
Compensation Comparability Determination

Marion County Literacy Council Inc

Executive Director / CEO

EIN 600000676
FL · NTEE B60
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Yamila Acosta, Executive Director / CEO ($66,096) against every comparable organization that fit the selection criteria — 139 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: Yamila Acosta — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$283 total compensation of comparable organizations → $282,670 $66,096
$17,63810th
$34,09225th
$60,225Median
$83,06075th
$102,11490th
$66,096This org · 55th
p10$17,638
p25$34,092
p50$60,225
p75$83,060
p90$102,114
$66,096

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
Association For Machine Learning And Applications CA$251,017 Secretary $60,000 $56,611 2024
Anewvista Community Services CA$248,249 President $51,200 $47,062 2025
Onelife For Life Inc MI$247,631 President $61,644 $71,575 2023
Peak Research Institute CO$247,400 Treasurer $30,360 $31,808 2024
Hey Neighbor CO$246,939 Executive Director $39,875 $41,778 2024
Run Hard Rest Well Inc IN$253,340 Executive Dir. $60,000 $71,178 2023
Florida Preborn Rescue Inc FL$245,779 Director $124,492 $127,786 2024
Second Chance Education Inc CA$245,689 Ceo $59,509 $57,806 2023
Harleys Dream CO$245,039 Executive Dir. $52,000 $54,481 2024
Literacy Chippewa Valley WI$244,707 Executive Di $47,017 $52,269 2025
Iowa City Unesco City Of Literature IA$244,011 Executive Director $108,323 $129,595 2024
International Mentoring Foundation For MA$256,372 President $20,750 $20,374 2024
First Place 4 Health TX$257,264 Former Ceo $62,847 $68,691 2024
Echo Collective NE$257,406 Executive Director $38,780 $45,574 2024
Midcoast Literacy ME$239,926 Executive Director $42,498 $46,497 2024
Life Enrichment Center Of Norfolk VA$260,932 President $110,084 $116,139 2024
You Can Make It Home Ownership Ctr TN$261,432 Executive Director $65,052 $74,714 2024
Gull Island Institute Inc MA$237,443 Clerk $41,600 $40,846 2024
Collaborative Law Institute Of Texas TX$237,143 Exec Director $76,546 $86,135 2023
National Coalition For Dialogue & Deliberation PA$236,025 Executive Director $16,800 $18,847 2023
The Most Excellent Way Learning Life Center Inc NJ$264,783 Exec. Director $26,740 $26,857 2023
Kenosha Literacy Council WI$234,765 Executive Dir. $54,654 $60,759 2025
Literacy Volunteers Of Broome-tioga NY$233,980 Executive Director $49,448 $47,564 2025
Berean Bible Institute Inc WI$266,885 President $61,248 $71,955 2023
Growing Oaks Association OK$232,819 Secretarytreasurer $73,000 $87,830 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 default55th
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted47th

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 (Yamila Acosta) 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 139 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $66,096 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.