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PeerBasis
Compensation Comparability Determination

Logan City School District

Executive Director / CEO

EIN 870493747
UT · NTEE B80M
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Shana Longhurst, Executive Director / CEO ($6,530) against every comparable organization that fit the selection criteria — 71 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 11th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

71 organizations qualified on sector, size, and geography 71 within the band form the benchmarked peer set.

Distribution of comparable compensation

$227 total compensation of comparable organizations → $124,226 $6,530
$6,11910th
$20,88125th
$35,647Median
$58,56575th
$79,84390th
$6,530This org · 11th
p10$6,119
p25$20,881
p50$35,647
p75$58,565
p90$79,843
$6,530

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 UT 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
Institute For Democratic Education MS$229,599 Executive Director $114,157 $124,226 2024
Certified Student Loan Advisor TX$231,298 Chairman $43,000 $42,027 2024
Neighborhood Youth Services Inc MN$232,008 Executive Di $36,923 $35,647 2024
Kool Nerd Prep Inc NY$228,353 Executive Director $52,659 $46,493 2024
Middlesex League Inc MA$233,073 Treasurer $8,502 $7,273 2025
Parachute Project Inc NY$226,311 Executive Dir. $104,091 $91,902 2024
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $20,572 2024
When Girls Get Together Inc IL$223,665 Ex Dir $45,061 $44,563 2023
Always Knocking Inc CA$222,825 Executive Director $27,062 $23,506 2023
Asian Student Achievement IL$221,401 President/ceo $29,792 $28,617 2024
Thrive Longview Inc TX$241,667 Director $58,191 $56,874 2024
The Evolved Network Nfp IL$243,834 Executive Director And President $85,000 $81,648 2024
Young Money Finances MI$244,000 Executive Director $34,000 $35,301 2023
Small Hands On Art WA$244,415 President Director $60,000 $52,486 2024
Rural Youth Institute ME$215,437 President And Director $45,331 $44,351 2024
Educational Access Group CO$215,225 Director And President $79,875 $72,905 2025
Latitude Learning Resources NH$246,741 President $18,650 $16,826 2024
Library Of Michigan Foundation MI$212,885 Executive Director/chief Development $99,591 $100,437 2024
Wise Choices For Girls CA$212,769 Executive Director $47,500 $40,075 2024
Beta Sigma Phi Charitable Foundation MO$248,195 Director/president $5,018 $5,193 2024
Brooklyn Debate League Inc NY$248,729 Executive Director $89,020 $78,596 2024
B Relyt Organization Inc CA$210,023 Ceo $27,794 $23,450 2024
Believe In A Dream Inc IN$251,306 Executive Dir. $56,731 $60,181 2023
North Shore Coalition IL$253,489 Executive Director $13,924 $13,770 2023
Oakland Homeschool Music Inc MI$254,609 President / Ceo $14,788 $15,354 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to UT 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 UT 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 default11th
Total compensation (D + F), as reported (no adjustments)10th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Shana Longhurst) 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 10, 2026, comparing compensation against 71 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $6,530 is reasonable (approximately the 11th 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 10, 2026.