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PeerBasis
Compensation Comparability Determination

Sunshine Academy Summer School

Executive Director / CEO

EIN 274927477
VA · NTEE B99
FY ending 2023-04-30
June 9, 2026

This analysis benchmarks the total compensation of Qiusheng Sun, Executive Director / CEO ($20,000) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 38th percentile of comparable organizationswithin the typical range

Benchmarked executive: Qiusheng Sun — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $167,083 $20,000
$15,35710th
$18,40925th
$44,666Median
$66,77475th
$91,83290th
$20,000This org · 38th
p10$15,357
p25$18,409
p50$44,666
p75$66,774
p90$91,832
$20,000

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 VA 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
Aamva Region Ii Inc VA$395,339 Director, Regions I & Ii $15,357 $15,357 2023
Aamva Region Iv Inc VA$409,582 Director, Regions Iii & Iv $15,356 $15,356 2023
Aamva Region I Inc VA$367,811 Director, Regions I & Ii $15,357 $15,357 2023
The Growing Tree Learning Center VA$366,924 Administrator $49,885 $49,885 2023
Quality Care Community Service Inc VA$356,347 Supervisor $99,085 $96,242 2024
The Life Fund VA$339,543 Ceo $28,774 $27,948 2024
Steamimagine VA$464,600 President $20,000 $19,426 2024
Foundation For Mechanical Insulation VA$313,025 Program Manager/lead $44,179 $42,912 2024
Simplify Global Education Inc VA$311,376 President $68,600 $66,632 2024
The Consortium For Independent Journalism Inc VA$488,861 Editor In Chief $90,004 $87,422 2024
The Channel Inc VA$280,042 Chief Executive Officer $46,420 $46,420 2023
Teacher Education Division Of The VA$278,269 Executive Director $67,200 $67,200 2023
Judicial Education Institute Inc VA$520,205 Chairman $167,083 $167,083 2023
Dental Trade Alliance Foundation VA$560,053 Secretary/ceo $20,003 $19,429 2024
Foundation For American Christian VA$561,902 President $500 $500 2023
Headwaters The Rappahannock County Public Education Foundation Inc VA$582,872 Executive Director $57,534 $55,883 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA cost of living and 2023 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 VA 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 default38th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted50th
All sources (D + E + F), adjusted13th

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 (Qiusheng Sun) 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 16 similarly situated organizations (Same NTEE sector (B99) + VA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $20,000 is reasonable (approximately the 38th 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.