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PeerBasis
Compensation Comparability Determination

Longview Isd Foundation Inc

Executive Director / CEO

EIN 752540188
TX · NTEE B99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kay Ray, Executive Director / CEO ($24,000) against every comparable organization that fit the selection criteria — 74 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Kay Ray — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

74 organizations qualified on sector, size, and geography 74 within the band form the benchmarked peer set.

Distribution of comparable compensation

$777 total compensation of comparable organizations → $103,942 $24,000
$4,55310th
$14,81025th
$33,870Median
$55,64675th
$80,58390th
$24,000This org · 41st
p10$4,553
p25$14,810
p50$33,870
p75$55,646
p90$80,583
$24,000

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Fawcett Memorial Hospital Medical Staff Fund Inc FL$112,922 President $1,260 $1,183 2024
Allentown Patriots Athletic Association PA$113,216 Athletic Director $14,311 $14,689 2023
Institute For Postmodern Development Of China CA$112,874 Treasurer $6,900 $6,132 2023
Hoover City Schools Foundation AL$114,734 Executive Director $22,663 $25,199 2023
Cleveland Jobs With Justice OH$111,199 Director $53,000 $56,118 2024
Aliveo Learning Center Inc MN$114,928 Asst Gmg Mgr/director $33,390 $33,957 2023
Hearts At Home Inc KY$110,679 President $94,000 $103,942 2023
Kipp Dc Supporting Corp DC$115,564 President, Kipp Dc Pcs (Eff 8/2022) $5,754 $5,197 2023
Sustained Leaders TX$115,736 Ceo $15,305 $14,910 2025
The Learning And Achievement Foundation Inc CA$108,350 President Director $900 $777 2024
Greater Madison Chamber Of Commerce WI$107,750 President $26,461 $27,626 2024
Association Of Internet Researchers IL$118,897 Associate Coordinator $13,328 $13,099 2024
The Education Policy And Leadership Center PA$105,933 Executive Director $15,000 $14,954 2024
North Dakota Farm Bureau Foundation ND$105,298 Sec-treas/executive Vp/ceo $69,187 $75,903 2024
Sweet Onion Christian Learning GA$120,925 Executive Di $35,457 $35,640 2024
Quality Texas Foundation TX$121,181 Ceo $84,333 $82,159 2025
Project Implicit Inc MA$104,552 Executive Director $111,038 $97,178 2025
Children And Teachers Foundation Of The IL$103,771 President $41,706 $42,200 2023
San Diego Rhythmic Gymnastics Academy CA$122,800 Head Coach $25,400 $23,499 2022
Maryland Bar Foundation Inc MD$102,803 Director $15,561 $14,973 2023
Bangor Area School District PA$101,453 Ex Director $11,528 $11,493 2024
Duranno Father School Usa WA$100,508 President $12,000 $10,740 2024
Sskc Educational Support Inc MO$100,000 Ceo & President/secretary $66,164 $72,125 2023
Tri-state Area Tuition Mission OH$127,906 President $23,750 $25,147 2024
Sachem Professional Development Inc NY$130,134 Tech Director $22,000 $19,361 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 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 default41st
Total compensation (D + F), as reported (no adjustments)39th
Reportable pay only (column D), adjusted51st
All sources (D + E + F), adjusted35th

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 (Kay Ray) 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 74 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,000 is reasonable (approximately the 41st 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.