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PeerBasis
Compensation Comparability Determination

Lifechange Community Service Inc

Executive Director / CEO

EIN 954833213
CA · NTEE B92
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Catherine Lincoln, Executive Director / CEO ($22,917) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 14th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Catherine Lincoln — reported title “KEY EMPLOYEE”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5 total compensation of comparable organizations → $164,364 $22,917
$15,48210th
$52,48225th
$67,648Median
$83,59175th
$127,78590th
$22,917This org · 14th
p10$15,482
p25$52,482
p50$67,648
p75$83,591
p90$127,785
$22,917

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Every Child A Reader In Escambia Inc FL$344,366 Executive Director $61,059 $66,427 2024
Maryland Reads Inc MD$355,083 Executive Director $126,300 $136,744 2024
Main Street Scholars CA$338,848 Executive Di $36,000 $35,072 2025
Gaining Ground Inc OK$366,413 Executive Director $57,634 $75,665 2023
Reading Is Essential For All People GA$321,854 President $55,000 $64,043 2024
Enlightenment Bookstore And NY$319,531 Executive Di $62,789 $67,648 2023
Desiring Advancement Overseas Inc TN$382,749 President $58,000 $72,688 2023
Family Literacy Network Inc TX$309,744 Director $8,100 $9,383 2024
Smart Family Literacy Inc TX$387,857 Executive Dir. $60,625 $70,230 2024
Learning Is For Tomorrow Inc MD$305,217 Executive Di $90,066 $95,000 2025
Palmetto State Literacy Associaton SC$303,184 Treasurer $12,000 $14,498 2024
The Center A Drop-in Community CT$299,654 Executive Dir. $52,700 $57,223 2024
Dyslexia Reading Connection Inc WI$402,730 Executive Dir. $56,640 $68,503 2024
St Louis Black Authors Of Childrens Literature MO$289,700 President $42,262 $51,838 2024
We Shall Read MI$407,953 Executive Director $97,183 $116,166 2024
Uplift Literacy Inc FL$282,525 Executive Director $52,200 $55,325 2025
Sit Stay Read Inc IL$429,365 Executive Director $148,186 $164,364 2025
Healthy Cities Tutoring Inc CA$431,927 Executive Dir. $133,900 $130,449 2025
Rowan County Literacy Council Inc NC$259,540 Executive Di $33,808 $40,455 2024
The Max Warburg Courage Curriculum Inc MA$435,351 Executive Director $128,694 $133,927 2024
Street Books OR$257,697 Executive Director $5 $5 2023
Mid-state Literacy Council Inc PA$256,728 Executive Director $64,153 $74,088 2024
Steamboat Reading Inc CO$440,415 Executive Dir. $83,213 $92,404 2024
Literacy Action Of Central Arkansas Inc AR$251,341 Exec Director $51,600 $67,169 2024
The Real Program Inc MA$248,178 Director $51,050 $53,126 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 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 default14th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted9th

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 (Catherine Lincoln) 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 35 similarly situated organizations (Same NTEE sector (B92), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,917 is reasonable (approximately the 14th 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.