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PeerBasis
Compensation Comparability Determination

Shippensburg Area School District

Executive Director / CEO

EIN 300104247
PA · NTEE B122
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Susan Fink, Executive Director / CEO ($55,385) against every comparable organization that fit the selection criteria — 38 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: Susan Fink — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$718 total compensation of comparable organizations → $428,535 $55,385
$6,32810th
$14,27325th
$27,321Median
$46,69375th
$66,50590th
$55,385This org · 84th
p10$6,328
p25$14,273
p50$27,321
p75$46,693
p90$66,505
$55,385

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 PA 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
Foundation For Culinary Arts IL$158,050 Executive Director $164,667 $157,679 2024
Get Cooking Incorporated FL$160,555 President $35,000 $32,025 2024
Latino Educational Equity TX$160,864 Founder $54,000 $52,613 2024
Ninos Del Sol Inc NY$166,747 Director $10,600 $9,330 2024
Friends Of Barack Obama Male Leadership Academy TX$146,358 Key Employee $16,750 $15,899 2025
Camden Schools Foundation NJ$173,544 Vice President $16,500 $14,349 2024
Yakima Schools Foundation WA$140,137 Executive Dir. $50,233 $43,805 2024
Preston Brown Foundation FL$136,155 Executive Di $52,000 $47,580 2024
Franklin Education Association MA$133,990 President $8,500 $7,248 2025
Alexandria Education Foundation MN$133,805 Executive Dir. $46,960 $44,031 2025
Cape Henlopen Educational Fund DE$182,706 Admin Manage $24,578 $22,836 2025
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,093 2024
Heights Schools Foundation OH$186,278 Executive Di $26,085 $27,705 2023
Jonas Realty Corp MA$186,388 Vice President $57,176 $51,522 2023
Common Grounds Community Development Corp FL$126,000 Treasurer $12,000 $11,304 2023
The Education Foundation Of Putnam FL$189,084 Executive Director $27,500 $25,163 2024
Victorious Life International IL$189,594 Ceo $750 $718 2024
Oj Anderson Scholarship Foundation Inc NJ$191,208 President $14,400 $12,893 2023
Laptops 4 Learning AZ$192,571 Executive Director $18,000 $17,359 2023
Austin Public Education Foundation MN$195,646 President $14,600 $14,051 2024
Western Dairy Education & Research MO$200,700 President $415,400 $428,535 2024
Community Choice Credit Union IA$112,571 Non-voting Board Member $63,980 $68,232 2024
Hallsville Isd Education Foundation TX$201,469 Executive Dir. $20,000 $19,486 2024
Rochester Education Foundation Inc NY$202,563 Executive Director $32,500 $29,449 2023
Mandela International Magnet School Education Foundation NM$203,289 Treasurer $3,000 $3,143 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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)82nd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted76th

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 (Susan Fink) 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 38 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $55,385 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.