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

Circle Of Sisterhood Foundation Inc

Executive Director / CEO

EIN 272393582
NC · NTEE B90
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Virginia Carroll, Executive Director / CEO ($104,425) against every comparable organization that fit the selection criteria — 467 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 84th percentile of comparable organizationswithin the typical range

Benchmarked executive: Virginia Carroll — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

467 organizations qualified on sector, size, and geography 467 within the band form the benchmarked peer set.

Distribution of comparable compensation

$745 total compensation of comparable organizations → $446,533 $104,425
$15,09410th
$38,73025th
$62,183Median
$90,73875th
$114,47290th
$104,425This org · 84th
p10$15,094
p25$38,730
p50$62,183
p75$90,738
p90$114,472
$104,425

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 NC 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
Woven Learning And Technology CA$418,850 President $94,500 $81,063 2024
The Meantime Coffee Company NC$418,584 Ceo $8,598 $8,825 2024
Enriching Education Foundation WA$418,489 Co-president $21,240 $19,449 2023
Math-m-addicts New York Inc NY$417,867 Program Director $109,920 $101,587 2023
Magnolia Global Academy For Leaders CA$420,262 Executive Di $78,334 $65,464 2025
Julia Green Extended Care Inc TN$417,051 Executive Di $100,602 $105,050 2024
Face It Foundation MN$416,612 Executive Di $62,500 $63,163 2023
Pr Education Initiative Corp PR$416,344 Executive Dire $30,000 $31,703 2023
The Teaching Cleveland Foundation OH$421,290 Executive Di $108,123 $113,765 2024
National Outdoor Learning Alliance ID$422,162 Executive Dir. $72,000 $76,088 2024
Ross Community Center Inc IN$422,454 Executive Di $57,400 $60,133 2024
Horizons Student Opportunities And NM$414,493 Executive Di $67,038 $71,628 2024
Rage Ministries Inc TX$414,272 Pres $110,000 $109,309 2024
Concordia Learning Center LA$423,816 Administrator $59,927 $65,553 2024
Community Learning Network NM$413,338 Executive Director $90,000 $96,162 2024
Loop Nola LA$413,277 Executive Director $68,863 $75,328 2024
Curriculum Leadership Institute KS$426,660 President $103,592 $111,177 2024
Clearfield Educational Foundation - PA$409,857 President $66,974 $68,309 2023
Learning Forward Education Cen FL$428,329 Executive Director $16,655 $15,543 2024
Mikaylas Voice PA$428,430 Executive Director $93,718 $90,450 2025
Wolverine Hoosier Athletic MI$428,442 Commissioner $123,189 $123,058 2025
Southern California Soaring Academyinc CA$428,796 President $60,000 $52,989 2023
Common Purpose Us Inc IL$429,264 Us Programs Director $70,741 $69,089 2024
Mid-shore Early Learning Ctr Inc MD$429,549 Director $57,867 $55,332 2023
Connor Kids Academy OH$429,679 President $27,584 $29,023 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default84th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted85th
All sources (D + E + F), adjusted79th

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 (Virginia Carroll) 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 467 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,425 is reasonable (approximately the 84th 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.