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PeerBasis
Compensation Comparability Determination

The Fairlight Foundation

Executive Director / CEO

EIN 981574467
· NTEE B90
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Laura Koot, Executive Director / CEO ($47,174) against every comparable organization that fit the selection criteria — 220 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 52nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

220 organizations qualified on sector, size, and geography 220 within the band form the benchmarked peer set.

Distribution of comparable compensation

$486 total compensation of comparable organizations → $248,472 $47,174
$10,25310th
$20,94225th
$45,682Median
$67,99275th
$96,64190th
$47,174This org · 52nd
p10$10,253
p25$20,942
p50$45,682
p75$67,992
p90$96,641
$47,174

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); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Ihsaa Foundation Inc IN$168,393 President $30,377 $30,377 2023
Chinese Language School Of Connecticut CT$165,299 Academic Director $20,000 $19,426 2024
Family Learning Solutions Inc Co Lori S Melman MD$164,514 Founder & Executive Director $50,000 $48,566 2024
Taos Institute OH$171,029 President $8,010 $8,010 2023
Claremont Senior Center Inc NH$171,140 Executive Director $20,010 $19,436 2024
Offering Alternative Therapy With Smiles MI$171,225 Executive Director $37,000 $37,000 2023
Milwaukee Women Inc WI$163,861 External Engagement $62,100 $62,100 2023
Whats Your Forte Foundation AZ$171,585 Executive Dir. $80,000 $77,705 2024
Music Youth Partnership Foundation KS$173,124 Executive Director $9,750 $9,226 2025
Northwest Pbis Network Inc OR$173,146 Executive Director $146,743 $146,743 2023
Njecc Inc NJ$173,243 President $24,368 $23,059 2025
Cookeville Children's Theatre TN$161,646 Artistic Director $31,105 $31,105 2023
Michigan Interscholastic Press MI$161,452 Executive Director $8,100 $7,868 2024
Southwest Education Alliance Inc NC$160,825 Secretary $70,000 $66,239 2025
Termite Tv Collective Inc PA$174,545 President $10,000 $10,000 2023
Tuskegee Human & Civil Rights AL$174,642 Man. Director $68,399 $68,399 2023
Rising Movement NC$175,000 Executive Director $47,281 $47,281 2023
Afara Governance Inc NC$175,000 Ceo $118,835 $118,835 2023
Family Biz Builder MS$160,005 Ceo $19,500 $18,941 2024
Philadelphia Furniture Workshop PA$175,298 Executive Director $79,190 $76,918 2024
Cfrg Newco Inc NY$159,797 Executive Director $10,585 $10,281 2024
Integral Steps Inc CO$159,090 Ex Officio, Interim Executive Director $8,890 $8,635 2024
Style Her Empowered Inc ID$177,248 Ceo $47,935 $47,935 2023
Creating Positive Relationships Inc IN$157,232 Executive Director $52,428 $49,611 2025
School Mindfulness Project PA$156,248 Founder/ceo $54,545 $54,545 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to the subject's state cost of living and 2023 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. 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 default52nd
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted55th
All sources (D + E + F), adjusted47th

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 (Laura Koot) 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 220 similarly situated organizations (Same NTEE sector (B90) + null + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,174 is reasonable (approximately the 52nd 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.