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PeerBasis
Compensation Comparability Determination

Enlighten Learning Resource Inc

Executive Director / CEO

EIN 850936879
CA · NTEE B28
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Love, Executive Director / CEO ($53,760) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 55th percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Love — reported title “EXECUTIVE DIRECTOR AND TUTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,845 total compensation of comparable organizations → $165,948 $53,760
$14,27910th
$33,80925th
$46,885Median
$62,81075th
$87,88490th
$53,760This org · 55th
p10$14,279
p25$33,809
p50$46,885
p75$62,810
p90$87,884
$53,760

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 CA 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
Young Scientist Academy NC$204,796 Director $52,083 $60,715 2025
Institute Of Arts Music & Science CA$207,449 Director $48,000 $48,000 2024
Interplay Orchestra Inc MD$208,276 Secretary - Partial Year $18,000 $19,488 2024
Accorda Music Thanatology Inst NV$209,536 Exec Director $31,200 $36,218 2024
Illinois Special Education Charter IL$210,000 Executive Director $110,357 $129,356 2023
Re The Regenerative School TN$210,456 Director $60,645 $76,003 2023
American Educational Studies Assoc IL$197,734 Executive Di $25,000 $28,463 2024
The Uniquely Abled Project CA$210,569 Founder & Pres. $38,433 $38,433 2024
Thrive International Programs Inc PA$193,202 Board Member And Executive Director Of Organization $28,435 $33,809 2023
Utah Nihongo Hoshuukou UT$215,751 Board Member $5,410 $6,412 2024
The Kids Int'l Weekend School Inc NJ$217,560 President $24,110 $25,665 2023
Woolly Farms Foundation KS$220,051 President $31,110 $38,922 2024
Dahlia Montessori NJ$223,136 Vice President $57,210 $59,154 2024
Lotus Montessori Academy Inc MA$224,038 President $36,923 $39,560 2023
Resoarces Inc KY$224,564 Executive Director $45,760 $56,935 2024
Appalachian Banner Academy TN$225,870 Executive Director $8,325 $10,134 2024
Fdr Corp NV$181,714 Corporate Officer $39,798 $46,199 2024
Westside Support Services Foundation CA$227,652 Cfo $14,760 $14,760 2024
California Technical Assistance Center CA$175,447 Ceo-president $46,780 $46,780 2024
Dream Catcher Therapy Center Inc CO$235,687 Director $25,000 $28,581 2023
Monarch Home School Inc OH$238,294 President $64,246 $76,772 2025
Noorthoek Academy MI$168,197 Executive Director $52,352 $62,578 2024
Flame Lily Montessori CO$241,009 Director $55,000 $61,075 2024
Minnesota Yucai Chinese School MN$241,151 Chair Principal $38,721 $44,309 2024
Montessori Intergenerational Learning Communities CO$242,078 Ceo $72,229 $80,207 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default55th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted53rd

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 (Nancy Love) 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 49 similarly situated organizations (Same NTEE sector (B28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,760 is reasonable (approximately the 55th 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.