Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Louisville Youth Group Inc

Executive Director / CEO

EIN 611340329
KY · NTEE R30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Elana Rosenberg, Executive Director / CEO ($77,783) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elana Rosenberg — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$31,723 total compensation of comparable organizations → $203,366 $77,783
$47,73310th
$65,57925th
$82,131Median
$113,15975th
$132,55490th
$77,783This org · 40th
p10$47,733
p25$65,579
p50$82,131
p75$113,159
p90$132,554
$77,783

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 KY 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
Community Mediation Center TN$411,118 Executive Di $54,013 $51,483 2025
Dimensions Educational Consulting MA$404,449 Ceo And Executive Director $200,000 $172,224 2023
American Cntr For Religious Liberty & Tolerance Inc NJ$393,348 Director $237,692 $203,366 2023
Communities United For People OR$445,780 Co-director $79,576 $70,815 2023
Safety & Health Council Of Greater Weste MO$386,625 Secretary $84,011 $82,821 2024
World Trust Educational Services Inc CA$452,232 Co-exec Dir $105,703 $87,466 2023
Colage RI$452,357 Executive Director $89,680 $80,040 2024
Flourish Collective CA$363,704 Ceo $158,990 $127,785 2024
The Network For Social Justice Inc MA$360,734 Executive Director $86,248 $74,270 2023
Im From Driftwood NY$343,628 Executive Dir. $95,825 $80,596 2024
Patrol Stories Inc TX$339,693 President $116,654 $108,613 2024
Mccj Inc FL$333,608 Executive Director $112,000 $97,932 2024
Multicultural Coalition NE$508,132 Exec Direct $72,307 $72,387 2024
White Awake MD$325,386 Executive Di $147,824 $128,635 2024
American Arab Civil Rights League MI$323,637 Exective Dir $100,000 $96,072 2024
Richmonders Involved To Strengthen Our Communities VA$320,782 Lead Organizer $80,000 $74,020 2023
The Witness Institute MD$316,052 Executive Director $192,859 $167,824 2024
Center For Fair Housing Inc AL$527,557 Executive Director $61,659 $63,833 2023
Arab Film And Media Institute CA$307,253 Executive Director $50,000 $40,187 2024
100 Black Men Of West Georgia Inc GA$301,440 Coo $47,593 $45,857 2023
Jewish Community Relations Bureau Inc KS$537,258 Executive Director $114,430 $118,465 2023
Mancos Valley Resources CO$294,061 Administrator $35,544 $31,723 2024
The Imagen Foundation CA$548,131 President $60,000 $48,224 2024
Utah Center For Legal Inclusion UT$281,041 Executive Director $93,692 $89,254 2024
Houses On The Moon Theater Company NY$554,555 Founding Artistic Director $60,454 $52,349 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to KY 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 KY 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 default40th
Total compensation (D + F), as reported (no adjustments)30th
Reportable pay only (column D), adjusted40th
All sources (D + E + F), adjusted40th

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 (Elana Rosenberg) 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 30 similarly situated organizations (Same NTEE sector (R30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,783 is reasonable (approximately the 40th 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.