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PeerBasis
Compensation Comparability Determination

Latitude Learning Resources

Executive Director / CEO

EIN 842244061
NH · NTEE B80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kathryn Michelotti, Executive Director / CEO ($18,650) against every comparable organization that fit the selection criteria — 82 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 22nd percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Kathryn Michelotti — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

82 organizations qualified on sector, size, and geography 82 within the band form the benchmarked peer set.

Distribution of comparable compensation

$252 total compensation of comparable organizations → $137,695 $18,650
$5,85910th
$19,63825th
$41,370Median
$63,25375th
$89,20790th
$18,650This org · 22nd
p10$5,859
p25$19,638
p50$41,370
p75$63,253
p90$89,207
$18,650

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 NH 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
Beta Sigma Phi Charitable Foundation MO$248,195 Director/president $5,018 $5,756 2024
Brooklyn Debate League Inc NY$248,729 Executive Director $89,020 $87,117 2024
Small Hands On Art WA$244,415 President Director $60,000 $58,177 2024
Young Money Finances MI$244,000 Executive Director $34,000 $39,129 2023
The Evolved Network Nfp IL$243,834 Executive Director And President $85,000 $90,501 2024
Believe In A Dream Inc IN$251,306 Executive Dir. $56,731 $66,706 2023
Thrive Longview Inc TX$241,667 Director $58,191 $63,040 2024
North Shore Coalition IL$253,489 Executive Director $13,924 $15,263 2023
Oakland Homeschool Music Inc MI$254,609 President / Ceo $14,788 $17,019 2023
Columbia Uplift Inc IL$257,902 President $4,800 $5,111 2024
Associated Students Of Whittier College CA$258,096 President $5,349 $5,150 2023
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $22,802 2024
Middlesex League Inc MA$233,073 Treasurer $8,502 $8,061 2025
Neighborhood Youth Services Inc MN$232,008 Executive Di $36,923 $39,512 2024
Pops Passion NC$261,995 Executive Dir. $77,500 $89,286 2023
Certified Student Loan Advisor TX$231,298 Chairman $43,000 $46,583 2024
Logan City School District UT$230,246 Executive Director $6,530 $7,238 2024
Institute For Democratic Education MS$229,599 Executive Director $114,157 $137,695 2024
Kool Nerd Prep Inc NY$228,353 Executive Director $52,659 $51,533 2024
Mifal Hafatza Inc NY$266,922 President $24,000 $23,487 2024
Parachute Project Inc NY$226,311 Executive Dir. $104,091 $101,866 2024
The Attitude Is Everything Foundation AZ$267,282 Executive Director $47,687 $49,668 2024
Capital Foundation Of New York Inc NY$268,835 President And Director $4,603 $4,505 2024
Making The Right Connections Inc CA$269,550 President & Ceo $27,999 $26,184 2024
When Girls Get Together Inc IL$223,665 Ex Dir $45,061 $49,394 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NH 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 NH 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 default22nd
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted16th

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 (Kathryn Michelotti) 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 82 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,650 is reasonable (approximately the 22nd 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.