Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Knowledge Standards Foundation

Executive Director / CEO

EIN 853795699
OH · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Larry M Sanger, Executive Director / CEO ($86,283) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,101 total compensation of comparable organizations → $170,390 $86,283
$18,25710th
$24,59725th
$46,224Median
$77,93675th
$121,14390th
$86,283This org · 84th
p10$18,257
p25$24,597
p50$46,224
p75$77,936
p90$121,143
$86,283

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 OH 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
Kipp Metro Atlanta Opportunity Fund Inc GA$3,860 Ceo $33,706 $31,998 2023
Academy Global Learning TX$3,869 Trustee $1,200 $1,101 2024
Midtown Youth Academy DC$3,937 President/executive Direct $43,900 $35,329 2024
Sage Future Inc DE$3,975 Acting Director $87,895 $81,256 2023
Rancho Santiago Community College CA$3,443 Executive Director $41,807 $34,084 2023
Nevada Vision Foundation NV$3,375 Coo $72,000 $64,480 2025
Iiaa Educational Foundation VA$4,179 Ceo $58,522 $51,819 2024
Regional Division Inc WI$4,336 President/ceo $172,803 $170,390 2023
Mississippi Charter Schools Association MS$3,160 Former Executive Director $108,000 $110,308 2024
Dudley Square Realty Corporation MA$3,151 Treasurer/chief Of Operations $30,741 $25,333 2024
Little Lambs Children's Center OH$4,408 Administrator $84,000 $79,487 2025
The Webb Schools Real Estate Fund CA$4,514 Trustee $201,754 $164,485 2023
Michigan Biotechnology Institute MI$2,936 President & Chair $58,630 $57,136 2023
Montessori In The Park Foundation AZ$2,745 President $24,231 $20,820 2025
Gtcc Innovative Resources Corp NC$2,610 Vice Preside $80,611 $76,384 2024
Noble Family Support Fund IL$2,573 Treasurer - Term $25,706 $23,861 2023
Frankie Casseb Youth Literacy Club TX$5,235 Director $24,000 $22,667 2023
Simonds Music And Technology Founda CA$5,532 Treasurer $10,375 $8,004 2025
Ever Scouts Education Foundation DE$5,539 Executive Di $50,000 $46,224 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default84th
Total compensation (D + F), as reported (no adjustments)79th
Reportable pay only (column D), adjusted95th
All sources (D + E + F), adjusted47th

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 (Larry M Sanger) 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 19 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $86,283 is reasonable (approximately the 84th 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.