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PeerBasis
Compensation Comparability Determination

The Sunshine Center Inc

Executive Director / CEO

EIN 113181597
NY · NTEE A20Z
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carol Carter, Executive Director / CEO ($42,750) against every comparable organization that fit the selection criteria — 40 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

40 organizations qualified on sector, size, and geography 40 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,030 total compensation of comparable organizations → $140,690 $42,750
$10,47010th
$19,27825th
$42,351Median
$66,93775th
$78,85990th
$42,750This org · 50th
p10$10,470
p25$19,278
p50$42,351
p75$66,937
p90$78,859
$42,750

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.

OrganizationStateTotal revenueTotal compSource
Canvas InstituteNY $244,903$46,329 990
Arts For All IncNY $248,714$27,025 990
Kaje IncNY $243,425$66,437 990
The American Meditation InstituteNY $242,823$50,000 990
Siren-protectors Of The RainforestNY $240,987$9,725 990
Fire Island Artist Residency IncorporatedNY $252,169$48,500 990
Ekmeles IncNY $233,616$32,611 990
Arts Center At Duck Creek IncNY $260,193$94,880 990
Arte Institute IncNY $229,498$60,000 990
Mivos Quartet Performing Arts IncNY $227,496$25,818 990
A Blade Of Grass FundNY $268,734$115,238 990
Helping Our People Evolve IncorporatedNY $220,341$19,198 990
Next Edge Arts IncNY $277,332$10,553 990
Astoria Film Festival IncNY $214,985$45,000 990
Discovery Trail IncNY $280,393$68,693 990
Blue Mountains Projects IncNY $210,903$88,500 990
Western Ny Book Arts Collaborative IncNY $289,491$54,565 990
Arc Athens IncNY $201,717$46,065 990
Soon Is Now IncNY $201,440$1,500 990
Kunqu Society IncNY $201,314$12,772 990
Triangle Arts Association LimitedNY $201,266$76,004 990
Empact IncNY $198,656$30,625 990
FunoonNY $295,886$77,788 990
Buffalo Institute For Contemporary ArtNY $301,221$12,354 990
Kindred Arts IncNY $305,052$12,097 990

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 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 default50th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted90th

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 (Carol Carter) 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 40 similarly situated organizations (Same NTEE sector (A20) + NY + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $42,750 is reasonable (approximately the 50th 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.