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PeerBasis
Compensation Comparability Determination

Greater Atlanta Christian Foundation Inc

Executive Director / CEO

EIN 202178473
GA · NTEE B12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Scott Harsh, Executive Director / CEO ($81,293) against every comparable organization that fit the selection criteria — 76 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

76 organizations qualified on sector, size, and geography 76 within the band form the benchmarked peer set.

Distribution of comparable compensation

$712 total compensation of comparable organizations → $429,917 $81,293
$7,49810th
$15,20225th
$36,936Median
$67,65075th
$91,76690th
$81,293This org · 86th
p10$7,498
p25$15,202
p50$36,936
p75$67,650
p90$91,766
$81,293

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 GA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
The Fleischer FoundationIL $246,611$15,702 990
Afghanistan Peacebuilding InitiativeIN $245,775$5,603 990
Katie Weingartner FoundationNV $245,727$36,404 990
Education Foundation Of StanislausCA $248,279$9,593 990
Friends Of The Portland Community Free ClinicME $244,572$12,309 990
The Manufacturers Education Foundation IncGA $249,192$42,780 990
Safer Diy Spaces IncCA $243,732$81,918 990
The Wildcat FoundationPA $250,909$49,807 990
State College Area School DistrictPA $240,559$69,514 990
South Dade Education Fund IncFL $235,957$103,678 990
William S Hart Education FoundationCA $235,818$53,101 990
Educational Media Company AtVA $258,296$13,630 990
Link To Libraries IncMA $258,547$67,029 990
Friends Of GuadalupeUT $261,050$109,675 990
Learning In Color CorporationGA $262,411$75,063 990
Wilson Education FoundationPA $226,468$32,031 990
Boston Renaissance Charter Public SchoolMA $267,607$28,812 990
Ferndale Public Schools FoundationWA $225,437$4,146 990
Native Nations Education FoundationHI $268,809$62,357 990
Eastlake Educational FoundationCA $223,340$65,225 990
Manheim Central Foundation ForPA $222,472$28,155 990
Daring GirlsCO $273,741$103,433 990
Germantown Education FoundationTN $274,516$71,079 990
Sempere Quaere Verum IncMN $276,254$5,208 990
Elements Montessori School IncMA $277,304$46,876 990

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 GA 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 default86th
Total compensation (D + F), as reported (no adjustments)82nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted97th

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 (Scott Harsh) 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 76 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $81,293 is reasonable (approximately the 86th 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.