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PeerBasis
Compensation Comparability Determination

Maple Springs Community Service Corporation

Executive Director / CEO

EIN 223883878
MD · NTEE O20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lovie Browne Tarver, Executive Director / CEO ($4,500) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 10th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$165 total compensation of comparable organizations → $113,292 $4,500
$5,14110th
$9,88925th
$20,703Median
$35,81275th
$65,21790th
$4,500This org · 10th
p10$5,141
p25$9,889
p50$20,703
p75$35,812
p90$65,217
$4,500

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
Naugatuck Youth Soccer Inc CT$71,224 Coaching Director $10,200 $10,531 2023
Southern Ohio Volleyball Club Inc OH$71,309 Director $4,454 $5,046 2024
Serious Ju Ju Skate Works Inc MT$71,814 Executive Director $27,725 $31,967 2024
Bgcmr Qalicb VA$72,000 Secretary/treasurer $9,219 $9,802 2023
Center For Childhood CA$70,118 Executive Director $15,000 $14,264 2023
Argonne Rebels Inc KS$72,212 President $8,250 $9,533 2024
Alliance For Quality Education Inc NY$70,017 Co Exec Dir $12,565 $12,145 2024
Foundation For Big Brothers Big Sisters TX$69,164 Ex-officio Board Member $5,379 $5,925 2023
Royal Youth Dance Ensemble Incorporated TN$73,153 Executive Director $9,000 $10,418 2023
Club 100 Charitiesinc FL$68,113 Director $5,800 $5,828 2024
All About Character Inc PA$67,071 Executive Di $36,419 $39,995 2023
Do The Right Thing Inc FL$66,988 Executive Di $26,908 $27,038 2024
Texas Children In Nature TX$65,928 Sarah Coles $19,737 $21,118 2024
Arizona's Children Foundation AZ$76,436 President And Ceo $18,539 $19,071 2024
Arkwings Foundation TN$65,769 Director $5,100 $5,904 2023
Youth Legislature Of Louisiana LA$65,440 Executive Director $2,987 $3,427 2025
Atlanta Cares Mentoring Movement Inc GA$65,108 Member $10,100 $10,862 2024
Ymca Of San Diego County Jrfy Inc CA$64,621 Secretary $56,711 $52,380 2024
Rebuild Yourself Inc FL$77,795 Secretary $1,648 $1,656 2024
Kids Boost Inc GA$80,295 Executive Di $83,475 $89,777 2024
Mississippi Elks Charities MS$80,627 Member $12,000 $14,296 2024
Kaulu I Ka Pono Academy HI$81,165 Secretary $67,220 $62,713 2025
Bridge Builders Alabama AL$61,080 Executive Director $41,200 $49,015 2023
Mueed Inc CA$60,896 Executive Program Director $10,800 $9,975 2024
Victor Cruz Foundation Inc NJ$82,121 Executive Director $30,000 $28,650 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD cost of living and 2024 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 default10th
Total compensation (D + F), as reported (no adjustments)11th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted18th

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 (Lovie Browne Tarver) 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 83 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,500 is reasonable (approximately the 10th 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.