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PeerBasis
Compensation Comparability Determination

Learn Foundation Inc

Executive Director / CEO

EIN 844887113
GA · NTEE P20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Deborah Defreitas Rausseao, Executive Director / CEO ($27,596) against every comparable organization that fit the selection criteria — 30 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Deborah Defreitas Rausseao — reported title “Project Advisor”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18,925 total compensation of comparable organizations → $196,701 $27,596
$33,65010th
$55,32025th
$77,456Median
$95,15175th
$119,26290th
$27,596This org · 7th
p10$33,650
p25$55,320
p50$77,456
p75$95,151
p90$119,262
$27,596

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 GA 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
North Georgia Programs And Services GA$456,747 Ceo $54,721 $54,721 2023
Respite Care Atlanta Inc GA$446,063 Exec. Director $92,125 $92,125 2023
Dress For Success Atlanta Inc GA$445,502 Executive Director $148,120 $148,120 2023
3rd Mile Inc GA$485,895 Ceo $34,130 $34,130 2023
Saved In The City Incorporated GA$426,263 Executive Director $57,825 $56,166 2024
Chosen For Life Ministries Inc GA$424,671 Executive Dir. $75,000 $75,000 2023
Chase The Victory Corporation GA$502,550 Executive Director $80,340 $78,035 2024
The Craddock Center Inc GA$414,372 Executive Dir $56,134 $53,118 2025
Jambos Inc GA$408,395 Ceopresident $84,196 $81,780 2024
Lift Up Atlanta Inc GA$407,865 Executive Director $30,200 $29,334 2024
Rebuilding Macon Inc GA$403,421 Executive Di $78,000 $78,000 2023
Clarkston Development Foundation GA$389,725 Past Ed $22,800 $22,146 2024
Building Intimate Marriages Inc GA$529,981 President $207,869 $196,701 2025
Iserve Ministries Inc GA$378,727 President $85,453 $85,453 2023
Freedom Through Recovery-susan Ford GA$377,515 Executive Dir. $68,556 $64,873 2025
Veterans And Family Assistance GA$374,708 Executive Di $100,000 $97,131 2024
The Adult Disability Medical GA$373,974 Executive Di $70,720 $68,691 2024
Atlantic Cultural Connections Inc GA$373,823 Executive Director $87,408 $87,408 2023
Power Of Peace Initiative Inc GA$355,436 Ceo $179,948 $174,785 2024
Weascend Corporation GA$353,251 Ceo/president $90,000 $90,000 2023
Angkor Resource Center Inc GA$352,560 President/ce $99,000 $96,160 2024
Across The Bridge Inc GA$351,026 Executive Director $76,911 $76,911 2023
Neighborhood Improvement GA$349,252 Executive Di $56,664 $55,038 2024
Bible Optics Inc GA$348,786 Pastor $119,483 $116,055 2024
Family Connection Of Warren County Inc GA$331,479 Executive Director $76,232 $74,045 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted7th
All sources (D + E + F), adjusted7th

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 (Deborah Defreitas Rausseao) 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 30 similarly situated organizations (Same NTEE sector (P20) + GA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,596 is reasonable (approximately the 7th 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.