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PeerBasis
Compensation Comparability Determination

Palmetto State Literacy Associaton

Executive Director / CEO

EIN 237274647
SC · NTEE B92
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of George E Marshall Jr, Executive Director / CEO ($12,000) against every comparable organization that fit the selection criteria — 36 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: George E Marshall Jr — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

36 organizations qualified on sector, size, and geography 36 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $136,046 $12,000
$17,79510th
$43,70725th
$55,561Median
$61,65075th
$102,06390th
$12,000This org · 8th
p10$17,795
p25$43,707
p50$55,561
p75$61,650
p90$102,063
$12,000

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
Learning Is For Tomorrow Inc MD$305,217 Executive Di $90,066 $78,632 2025
The Center A Drop-in Community CT$299,654 Executive Dir. $52,700 $47,364 2024
Family Literacy Network Inc TX$309,744 Director $8,100 $7,767 2024
St Louis Black Authors Of Childrens Literature MO$289,700 President $42,262 $42,907 2024
Enlightenment Bookstore And NY$319,531 Executive Di $62,789 $55,993 2023
Reading Is Essential For All People GA$321,854 President $55,000 $53,009 2024
Uplift Literacy Inc FL$282,525 Executive Director $52,200 $45,793 2025
Main Street Scholars CA$338,848 Executive Di $36,000 $29,029 2025
Every Child A Reader In Escambia Inc FL$344,366 Executive Director $61,059 $54,983 2024
Rowan County Literacy Council Inc NC$259,540 Executive Di $33,808 $33,485 2024
Lifechange Community Service Inc CA$347,084 Key Employee $22,917 $18,969 2024
Street Books OR$257,697 Executive Director $5 $4 2023
Mid-state Literacy Council Inc PA$256,728 Executive Director $64,153 $61,324 2024
Literacy Action Of Central Arkansas Inc AR$251,341 Exec Director $51,600 $55,597 2024
Maryland Reads Inc MD$355,083 Executive Director $126,300 $113,184 2024
The Real Program Inc MA$248,178 Director $51,050 $43,973 2024
Books Inc's Reading Bridge CA$245,325 Executive Director (Part Year) $3,219 $2,664 2024
Gaining Ground Inc OK$366,413 Executive Director $57,634 $62,629 2023
The Literacy Connection IL$236,641 Executive Dir. $57,429 $55,717 2023
Literacy Volunteers - Winchester Area VA$236,012 Executive Dir. $62,450 $59,506 2023
Girls On The Run Of Greater Rochester NY$233,308 Executive Director $61,034 $52,866 2024
Family Reading Partnership NY$232,136 Executive Director $64,104 $55,525 2024
Friends Of Literacy Inc TN$232,045 Executive Director $65,948 $66,447 2024
Read To Succeed TN$230,802 Executive Director $51,967 $52,360 2024
Illinois Association For The Education Of Young Children IL$228,890 Executive Director $47,678 $44,930 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted8th
All sources (D + E + F), adjusted3rd

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 (George E Marshall Jr) 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 36 similarly situated organizations (Same NTEE sector (B92), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $12,000 is reasonable (approximately the 8th 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.