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PeerBasis
Compensation Comparability Determination

21st Century Village Community Learning Center

Executive Director / CEO

EIN 274385131
NC · NTEE P28
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Sherry Moore, Executive Director / CEO ($57,180) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$926 total compensation of comparable organizations → $115,004 $57,180
$9,33810th
$15,42425th
$43,356Median
$57,96575th
$68,04490th
$57,180This org · 74th
p10$9,338
p25$15,424
p50$43,356
p75$57,965
p90$68,044
$57,180

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.

OrganizationStateTotal revenueTotal compSource
Goodwill Industries Of Central FloridaFL $255,893$12,058 990
Greater Ideal Family Life CenterTX $259,790$91,970 990
People's City Mission FoundationNE $252,673$11,562 990
Newton Highlands Community DevelopmentMA $251,705$77,257 990
Mayville Open Door IncWI $248,275$44,553 990
Cmak Sandy HookCT $266,012$66,418 990
West Side Bazaar IncNY $268,653$9,685 990
Creekside Place IncWI $270,303$29,337 990
Samaritan Neighborhood CenterCA $270,898$61,580 990
Monroe Street Neighborhood CenterOH $240,704$28,010 990
Corpus Christi International Seafarers'TX $272,886$51,717 990
Heppner Community FoundationOR $273,739$926 990
Castaways Thrift CoNC $238,574$33,926 990
Macon County Heritage CenterNC $237,870$49,038 990
Andrews House IncOH $275,330$68,680 990
Christlife IncNY $236,935$6,821 990
Masaryktown Community Center IncFL $236,862$19,439 990
Crested Butte Film FestivalCO $236,685$46,179 990
North Yonkers Preservation AndNY $276,408$33,012 990
Whatsoever Community Center InMO $284,074$64,956 990
Cherokee County Family Resource CtrAL $226,294$51,630 990
Love In The Name Of Christ Of Clackamas County OregonOR $225,056$67,407 990
Carver Community CenterIN $294,648$39,928 990
Trinity Restoration IncRI $218,086$15,423 990
Straight Street Laurens IncSC $295,515$29,062 990

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 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 default74th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted76th
All sources (D + E + F), adjusted63rd

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 (Sherry Moore) 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 46 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $57,180 is reasonable (approximately the 74th 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.