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PeerBasis
Compensation Comparability Determination

Laptops 4 Learning

Executive Director / CEO

EIN 812833038
AZ · NTEE B12
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda D Powell, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Brenda D Powell — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$744 total compensation of comparable organizations → $444,358 $18,000
$6,02410th
$14,62125th
$33,310Median
$56,95275th
$84,34190th
$18,000This org · 34th
p10$6,024
p25$14,621
p50$33,310
p75$56,952
p90$84,341
$18,000

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 AZ 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
Oj Anderson Scholarship Foundation Inc NJ$191,208 President $14,400 $13,369 2023
Victorious Life International IL$189,594 Ceo $750 $744 2024
Austin Public Education Foundation MN$195,646 President $14,600 $14,570 2024
The Education Foundation Of Putnam FL$189,084 Executive Director $27,500 $26,092 2024
Jonas Realty Corp MA$186,388 Vice President $57,176 $53,424 2023
Heights Schools Foundation OH$186,278 Executive Di $26,085 $28,728 2023
Western Dairy Education & Research MO$200,700 President $415,400 $444,358 2024
Hallsville Isd Education Foundation TX$201,469 Executive Dir. $20,000 $20,205 2024
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,170 2024
Cape Henlopen Educational Fund DE$182,706 Admin Manage $24,578 $23,680 2025
Rochester Education Foundation Inc NY$202,563 Executive Director $32,500 $30,537 2023
Mandela International Magnet School Education Foundation NM$203,289 Treasurer $3,000 $3,259 2024
Njea Affiliates Risk Purchasing NJ$206,464 President $100,282 $90,428 2024
Friends Of Richmond Community High School VA$207,623 Executive Director $61,702 $58,619 2025
Teaching And Learning Collaborative Inc CA$208,413 President $22,500 $19,117 2025
Nextmark Foundation Inc NJ$210,508 President $18,000 $16,232 2024
Lancaster Country Club Foundation PA$210,886 Treasurer $26,936 $27,931 2023
Camden Schools Foundation NJ$173,544 Vice President $16,500 $14,879 2024
Friends Of Waialua Robotics HI$212,293 President $15,870 $14,774 2023
Mequon-thiensville Education Foundation Inc WI$214,357 Executive Director $32,500 $35,293 2023
Ninos Del Sol Inc NY$166,747 Director $10,600 $9,674 2024
Manheim Central Foundation For PA$222,472 Executive Di $30,000 $29,436 2025
Eastlake Educational Foundation CA$223,340 Executive Director $80,262 $68,193 2025
Latino Educational Equity TX$160,864 Founder $54,000 $54,556 2024
Get Cooking Incorporated FL$160,555 President $35,000 $33,208 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ cost of living and 2023 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 AZ 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted32nd

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 (Brenda D Powell) 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 62 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 34th 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.