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PeerBasis
Compensation Comparability Determination

The Liberty Initiative Inc

Executive Director / CEO

EIN 844885529
AR · NTEE I80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sarah Moore, Executive Director / CEO ($47,800) against every comparable organization that fit the selection criteria — 100 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Sarah Moore — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

100 organizations qualified on sector, size, and geography 100 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,088 total compensation of comparable organizations → $174,614 $47,800
$40,21710th
$59,02325th
$73,793Median
$89,51775th
$112,02390th
$47,800This org · 17th
p10$40,217
p25$59,023
p50$73,793
p75$89,517
p90$112,023
$47,800

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 AR 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
Arizona Senior Citizens AZ$424,724 Interim Dire $103,514 $88,565 2024
Gallia County Defense Attorney Corp OH$420,000 President $122,959 $115,860 2024
Inner Banks Legal Services NC$417,113 Excutive Dir $61,439 $56,477 2024
A Legacy Of Equality Leadership And Organizing WA$415,878 Executive Director $84,075 $66,966 2024
Miracle Of Innocence Inc KS$413,890 President $45,000 $43,250 2024
Choosing Justice Initiative TN$436,697 President $101,093 $94,536 2024
Annapolis Immigration Justice Network Inc MD$437,410 Executive Director From June 2023 $52,613 $45,052 2023
Voices For Children Inc MD$438,297 Executive Director $84,342 $68,342 2025
Volunteer Lawyer Program Of Northeast IN$409,557 Executive Dir. $84,500 $79,276 2024
People With Disabilities Foundation CA$409,253 President & $91,826 $72,625 2023
Legal Assistance Center MI$406,111 Executive Di $100,570 $92,349 2024
Open Hands Legal Services Inc NY$443,206 Executive Director $107,981 $89,370 2023
Casa Of Grant County Inc IN$448,126 Executive Director $67,097 $64,808 2023
Ventura County Legal Aid Inc CA$400,550 Director $70,050 $53,813 2024
Innocent MI$452,829 President $88,000 $80,807 2024
Christian Legal Clinics Of Philadelphia PA$455,121 Executive Director $92,475 $82,042 2024
South Alabama Volunteer Lawyers Program AL$455,874 Executive Director $70,449 $69,709 2023
West Florida Center For Trafficking Advocacy Inc FL$391,812 Director $94,765 $79,200 2024
Energy & Mineral Law Foundation KY$458,300 Executive Director $143,586 $137,240 2024
Neighborhood Legal Support Of Kansas City MO$390,055 Executive Director $98,099 $92,435 2024
University Student Legal Services NC$459,750 Attorney $128,596 $121,701 2023
Court Appointed Special Advocates TX$387,568 Executive Di $66,867 $59,506 2024
Triple Twelve Ministries Inc KY$461,984 Executive Director $85,231 $79,364 2025
Oklahoma Access To Justice Foundation OK$387,073 Executive Director $78,869 $77,261 2024
Legal Works Inc OH$385,248 Non Voting M $94,000 $91,190 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AR 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 AR 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 default17th
Total compensation (D + F), as reported (no adjustments)12th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted13th

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 (Sarah Moore) 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 100 similarly situated organizations (Same NTEE sector (I80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,800 is reasonable (approximately the 17th 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.