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PeerBasis
Compensation Comparability Determination

Low Vision Resource Center Inc

Executive Director / CEO

EIN 742930723
TX · NTEE P86
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lisa Miele, Executive Director / CEO ($79,490) against every comparable organization that fit the selection criteria — 1967 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

1,967 organizations qualified on sector, size, and geography 1,967 within the band form the benchmarked peer set.

Distribution of comparable compensation

$109 total compensation of comparable organizations → $371,602 $79,490
$10,51910th
$23,29125th
$40,391Median
$60,39575th
$78,71490th
$79,490This org · 90th
p10$10,519
p25$23,291
p50$40,391
p75$60,395
p90$78,714
$79,490

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 TX cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Inclusion ZoneDC $177,412$78,813 990
Fraser Independent Living Project IvMN $177,208$24,615 990
Your Second FamilyOH $177,452$29,541 990
Dream FundTX $177,171$64,106 990
The Family Action Of Tennessee IncTN $177,541$84,070 990
Dress For Success Louisville IncKY $177,065$67,809 990
Family Promise Of IrvingTX $177,050$48,778 990
Family & Community Services IncOH $176,962$62,396 990
Mission Of HopeAL $176,939$46,576 990
Society Of Active RetireesMI $177,704$74,886 990
Friendship Christian Learning Center IncOH $176,823$35,238 990
Strategic Community Solutions IncMI $176,810$5,452 990
Tricircle CorporationCT $176,769$33,743 990
David Woods Kemper Veterans FoundationMO $176,768$141,176 990
United Services For Effective Parenting Ohio IncOH $176,743$87,238 990
Kaleidoscope MinistriesTX $177,997$60,505 990
Family Counseling Center Foundation IncNY $176,619$14,143 990
Overflow Community Thrift StorMN $176,589$22,640 990
Camp Bluebird Of West MichiganMI $178,194$61,942 990
The Shelter For Women IncCT $178,333$83,819 990
Pregnancy Center SolutionsTX $176,261$23,069 990
Hamilton County Alcohol & Other Drug Prevention Coalition IncFL $178,572$65,462 990
Honoring Americas Warriors IncOK $175,900$24,173 990
Roots To Wings IncNE $175,893$51,283 990
Young Women's Transitional Home Of Moore CountyNC $175,847$4,735 990

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 TX 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 default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted80th

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 (Lisa Miele) 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 1967 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $79,490 is reasonable (approximately the 90th 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). 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.