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PeerBasis
Compensation Comparability Determination

Tyger River Childrens Center Inc

Executive Director / CEO

EIN 030443654
SC · NTEE B20
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Kimberly Caton, Executive Director / CEO ($58,307) against every comparable organization that fit the selection criteria — 286 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

286 organizations qualified on sector, size, and geography 286 within the band form the benchmarked peer set.

Distribution of comparable compensation

$146 total compensation of comparable organizations → $163,103 $58,307
$9,24210th
$28,60425th
$46,534Median
$69,22475th
$85,62290th
$58,307This org · 64th
p10$9,242
p25$28,604
p50$46,534
p75$69,224
p90$85,622
$58,307

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 SC 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
Sapphire Early Learning Center MT$497,778 Director $46,878 $47,047 2024
Whispering Pines Christian School CA$501,439 Secretary $9,000 $7,449 2023
Nevada R-5 School District Public MO$496,775 Executive Di $8,780 $8,658 2024
Chesterton Academy Of St Philip Neri MO$502,211 Executive Director $69,430 $68,466 2024
Mr Dad Fathers Club IL$495,372 President & $40,000 $36,613 2024
Mental Fitness 21st Century Learning Inc GA$494,115 Exective Director $48,850 $47,082 2023
Gateways Academy Inc MA$504,438 President $43,000 $35,049 2025
Nashoba Montessori School Inc MA$504,671 President $125,000 $104,582 2024
New Mexico Society Of Cpas NM$493,310 President $99,318 $99,457 2024
Next Generation Academics Inc FL$493,292 Director $34,878 $31,407 2023
Classical Studies Institute Of Louisville Inc KY$505,330 Head Of School (Beg. 9.10.2022)non Voting Director $59,807 $61,591 2023
Hopi School Inc AZ$492,215 Facilitator $55,000 $49,248 2024
Sunrise Montessori School Inc MA$492,126 Head Of Scho $80,120 $69,013 2023
Horizons Academy Of Maui Inc HI$506,211 Operations D $89,848 $74,895 2024
Peak Potential MT$506,266 Executive Director $34,000 $35,131 2023
Covenant Grace Christian Academy Inc LA$491,799 Treasurer $32,000 $31,961 2025
Tall Oaks Academy Inc WI$506,978 Head Of School $62,333 $60,610 2024
Life Academy Gj CO$507,696 President $37,800 $34,743 2023
Urban Village Montessori Inc MA$489,946 President $91,069 $74,229 2025
Spark Alc Inc FL$508,475 President $53,125 $46,466 2024
Fort Dodge Community School District Foundation IA$487,946 Director $86,250 $90,524 2023
Trinity Academy Inc TN$487,742 Head Of School $52,000 $49,578 2025
East Orchard Christian Academy Inc IL$487,462 Secretary/di $17,000 $15,160 2025
Springhouse Community School VA$511,139 Executive Director $51,125 $45,960 2024
Legacy Academy Inc ID$511,324 President & $1,500 $1,530 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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. To compare fairly across regions and years, peer compensation is normalized to SC 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 default64th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted65th
All sources (D + E + F), adjusted62nd

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 (Kimberly Caton) 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 10, 2026, comparing compensation against 286 similarly situated organizations (Same NTEE sector (B20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $58,307 is reasonable (approximately the 64th 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 10, 2026.