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

Learn And Discover 3 Inc

Executive Director / CEO

EIN 923923384
NY · NTEE T50
FY ending 2024-04-30
June 9, 2026

This analysis benchmarks the total compensation of Devorah Silber, Executive Director / CEO ($12,188) against every comparable organization that fit the selection criteria — 22 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 45th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

22 organizations qualified on sector, size, and geography 22 within the band form the benchmarked peer set.

Distribution of comparable compensation

$446 total compensation of comparable organizations → $123,965 $12,188
$1,69110th
$4,47725th
$16,410Median
$52,21975th
$88,18690th
$12,188This org · 45th
p10$1,691
p25$4,477
p50$16,410
p75$52,219
p90$88,186
$12,188

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
Coca Leverage Lender Inc MO$104,815 Interim President (Thru 2/23) $2,171 $2,620 2023
Pcf Gifting And Liquidation Charitable CA$113,453 President & Ceo $69,882 $66,779 2024
The Micro Non Profit Network VA$116,533 President $16,250 $16,916 2025
Presbyterian Medical Services Foundation NM$93,786 Board Member $76,088 $90,565 2024
Operation Kid Forward Inc GA$93,520 President $5,000 $5,564 2024
River Kourt Apartments OR$122,003 President $15,031 $15,904 2023
Ruth Stone House VT$124,307 Chair $400 $446 2024
Project One Forty Three Inc CO$125,790 President $95,500 $101,339 2024
For Holding Co Inc NY$85,936 Executive Director $3,698 $3,698 2024
Elbert Memorial Hospital Foundation GA$82,363 Executive Di $3,591 $4,114 2023
Rising Communities Economic Development PR$133,416 President $30,547 $30,547 2024
Sail Beyond Cancer Annapolis Inc MD$80,898 Executive Di $20,000 $20,692 2024
Robert P Giddings Trust MA$80,222 Trustee $7,736 $7,693 2024
Bgcs Building Great Futures Inc NY$136,436 Executive Director (July-de $11,363 $11,363 2024
St Charles Moose Lodge 1513 Loyal Order MO$139,063 Assistant Administrator $9,600 $10,963 2025
Child Advocacy & Parenting Services KS$75,778 Executive Director $782 $935 2024
Na Lima Kahiau HI$139,974 Secretary $57,600 $57,070 2024
Unchained NV$143,124 Director Of Us Programs And Board Secretary $25,000 $27,732 2024
Bourbon Charity AZ$148,128 Executive Di $50,000 $53,215 2024
Brotallion Blue Skies Foundation CA$154,625 President And Executive Director $1,662 $1,588 2024
Capital Cause MD$155,183 Ceo $119,817 $123,965 2024
Hope For Honduran Children Foundation OH$156,995 Executive Director $42,000 $49,229 2024

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 default45th
Total compensation (D + F), as reported (no adjustments)45th
Reportable pay only (column D), adjusted59th
All sources (D + E + F), adjusted23rd

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 (Devorah Silber) 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 22 similarly situated organizations (Same NTEE sector (T50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,188 is reasonable (approximately the 45th 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.