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PeerBasis
Compensation Comparability Determination

Liberated Learning Community

Executive Director / CEO

EIN 933074856
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nico Conanan, Executive Director / CEO ($25,938) against every comparable organization that fit the selection criteria — 114 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

114 organizations qualified on sector, size, and geography 114 within the band form the benchmarked peer set.

Distribution of comparable compensation

$309 total compensation of comparable organizations → $174,198 $25,938
$12,61610th
$30,61025th
$53,046Median
$84,66575th
$112,21490th
$25,938This org · 20th
p10$12,616
p25$30,610
p50$53,046
p75$84,665
p90$112,214
$25,938

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.

OrganizationStateTotal revenueTotal compSource
White Heart FoundationCA $344,162$48,000 990
SocialworksCA $338,436$125,004 990
Home On The Green PasturesCA $338,336$34,052 990
Center Of Vision EnhancementCA $337,737$20,990 990
Amer-i-can Foundation For Social ChangeCA $335,414$59,311 990
Success In Challenges IncCA $350,090$43,441 990
After Life InitiativeCA $335,030$74,096 990
Plug In South Los AngelesCA $350,306$51,256 990
Cancer Journeys FoundationCA $328,870$365 990
Yolo Healthy Aging AllianceCA $328,066$30,292 990
Center For The Working PoorCA $359,276$5,662 990
Open Doors To Future Possibilities IncCA $325,364$45,143 990
Freely In HopeCA $359,948$63,288 990
Hearts ConnectionCA $360,359$62,698 990
Coppers Dream RescueCA $360,696$67,784 990
Kind Hearts San DiegoCA $360,775$28,827 990
Voice Of Including Community EquitablyCA $362,472$87,660 990
PolybydesignCA $321,913$50,638 990
Healing RhythmsCA $365,562$22,634 990
A Place-2-live IncCA $318,740$70,080 990
His Little FeetCA $367,606$65,479 990
Seeds Of Hope Homes IncCA $316,591$32,400 990
Dr Jennifer M Jones FoundationCA $316,270$165,755 990
Community Counseling AssociatesCA $315,092$50,010 990
Chiron Center IncCA $370,186$21,620 990

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 default20th
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted20th

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 (Nico Conanan) 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 114 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,938 is reasonable (approximately the 20th 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). 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.