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PeerBasis
Compensation Comparability Determination

Professional Learning Us Inc

Executive Director / CEO

EIN 881514436
NY · NTEE B60
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Andrew Hickman, Executive Director / CEO ($40,000) against every comparable organization that fit the selection criteria — 78 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 31st percentile of comparable organizationswithin the typical range

Benchmarked executive: Andrew Hickman — reported title “CHIEF EXECUTIVE”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

78 organizations qualified on sector, size, and geography 78 within the band form the benchmarked peer set.

Distribution of comparable compensation

$287 total compensation of comparable organizations → $163,030 $40,000
$15,03710th
$32,02025th
$56,120Median
$77,46475th
$101,24390th
$40,000This org · 31st
p10$15,037
p25$32,020
p50$56,120
p75$77,464
p90$101,243
$40,000

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 NY 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
The S E L F Help Foundation Inc NY$176,289 President/cob $58,000 $59,713 2023
The Meadows Of Northern Arizona Inc AZ$169,304 London $42,271 $44,989 2024
Gestalt Therapy Institute Of The CA$179,113 President $300 $287 2024
National Foundation For Judicial Excelle IL$179,322 Secretary-treasurer $23,000 $25,023 2024
Institute For Advertising Ethics NY$165,475 President $125,000 $128,692 2023
Minne MN$182,257 Executive Director Beginning July $56,731 $63,868 2023
Opportunity Thrive Inc MI$183,212 Executive Di $56,650 $64,708 2024
Dc Creative Writing Workshop Inc DC$183,216 Executive Di $81,033 $78,693 2024
Western Institute Of Legal Medicine CA$162,345 President $47,500 $46,731 2023
Arts As Healing Foundation MO$185,399 Executive Director $60,833 $71,303 2024
Iowa Civil Justice Foundation IA$157,676 Executive Director $122,488 $148,420 2024
German Laguage School Of Naper IL$156,641 Chair Of The B $26,920 $29,288 2024
Houston Taiwan Institute Of Senior TX$154,911 President $30,107 $33,328 2024
Global Training Network OK$194,034 President $58,548 $73,452 2023
Balanced Rock Foundation CA$153,486 Executive Director $81,638 $80,317 2023
Wyoming Family Home Ownership WY$151,400 Prior Exec D $81,474 $96,548 2024
Taproot Farm & Environment Edu Ctr NH$196,475 Executive Di $45,000 $45,983 2024
Financial Wellness Institute Inc NJ$149,920 Ceo $165,000 $163,030 2024
National Hartford Center Of MA$197,887 Executive Director $75,000 $76,787 2023
Christian Heritage Home WA$149,107 Director $30,000 $29,724 2024
Rappu Inc VA$200,403 Executive Di $39,542 $42,251 2024
Infinity Foundation IL$200,734 Executive Di $25,600 $27,852 2024
Effective Management Association Corp IL$146,424 Past Board Member $59,255 $66,371 2023
Sewanee Church Music Conference AL$146,071 Conference Director $3,000 $3,693 2023
Khatib Bridge And Education Of Palm City Inc FL$145,880 Manager $10,000 $10,703 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default31st
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted36th
All sources (D + E + F), adjusted24th

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 (Andrew Hickman) 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 78 similarly situated organizations (Same NTEE sector (B60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,000 is reasonable (approximately the 31st 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.