Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Harford County Education Foundation Inc

Executive Director / CEO

EIN 202060496
MD · NTEE B82
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Debora Gavin Merlock, Executive Director / CEO ($65,833) against every comparable organization that fit the selection criteria — 180 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Debora Gavin Merlock — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

180 organizations qualified on sector, size, and geography 180 within the band form the benchmarked peer set.

Distribution of comparable compensation

$545 total compensation of comparable organizations → $216,369 $65,833
$6,93210th
$16,91725th
$41,978Median
$68,38375th
$98,47590th
$65,833This org · 72nd
p10$6,932
p25$16,917
p50$41,978
p75$68,383
p90$98,475
$65,833

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 MD 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
Tara Sawyer Foundation TX$205,242 Executive Director $75,000 $82,370 2024
Graham County Electric Cooperative AZ$205,368 President $40,546 $44,077 2023
Missouri Junior Golf Scholarship MO$202,899 Chairperson $31,985 $37,194 2024
Tuskegee Airmen Scholarship Foundation CA$202,390 Executive Director $114,109 $108,182 2024
Voices Boston Inc MA$202,160 Executive Dir. $68,316 $69,393 2023
Apro Charitable Foundation TX$206,884 Ceo (01/23) $2,863 $3,145 2024
The North Carolina Albert Schweitzer NC$206,932 Executive Dir. $89,682 $99,117 2025
Jacquie Hirsch For All Foundation NY$201,312 Treasurer $6,968 $7,118 2023
Orion Military Scholarship Fund Inc RI$208,731 Executive Dir. $13,002 $13,688 2024
City Of Fairfax Band Association Inc VA$199,958 Managing Director $30,000 $30,983 2025
Iuoe Local 94 94a Scholarship Fund NY$209,208 Trustee $103,317 $102,503 2024
Grandview School District MO$210,331 Executive Di $30,176 $35,090 2024
W20 Foundation NY$210,404 Vice President $100,000 $99,212 2024
Arizona Food & Drug Industry Founda AZ$197,743 President $11,716 $12,371 2024
Florida Electrical Association Inc FL$211,474 Presidentinstructor $7,084 $7,306 2024
Carh Scholarship Fund VA$196,988 Secretary/ Executive Director $25,652 $27,194 2024
Plumbers Local Union No 690 PA$196,672 Co-chairman $151,390 $165,756 2024
New South Foundation Inc GA$196,161 President $32,970 $36,397 2024
Students Without Mothers Inc GA$194,123 Executive Dir. $66,600 $73,523 2024
Zo's Bravehearts Foundation NV$214,817 Founder, President $120,000 $132,064 2024
Private School Tuition Fund 123 AZ$214,992 President & Ceo $27,500 $29,895 2023
Joey's Dream Builders TX$193,597 Executive Director $40,000 $43,930 2024
Franklin Township Education IN$215,700 Executive Director $76,362 $88,414 2024
Texas Rural Education Association Foundation TX$215,739 Executive Director $3,900 $4,283 2024
Loan Repayment Assistance Program Of MN$192,896 Executive Director $67,508 $75,401 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2025 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 MD 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 default72nd
Total compensation (D + F), as reported (no adjustments)76th
Reportable pay only (column D), adjusted78th
All sources (D + E + F), adjusted46th

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 (Debora Gavin Merlock) 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 180 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,833 is reasonable (approximately the 72nd 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.