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PeerBasis
Compensation Comparability Determination

The Seedling Foundation Of Dayton Ohio

Executive Director / CEO

EIN 311427991
OH · NTEE B11
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Christie Baker, Executive Director / CEO ($40,192) against every comparable organization that fit the selection criteria — 149 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 58th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

149 organizations qualified on sector, size, and geography 149 within the band form the benchmarked peer set.

Distribution of comparable compensation

$613 total compensation of comparable organizations → $489,418 $40,192
$5,40310th
$15,14925th
$34,848Median
$60,19075th
$92,85790th
$40,192This org · 58th
p10$5,403
p25$15,149
p50$34,848
p75$60,190
p90$92,857
$40,192

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 OH 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
Luis & Linda Nieves Family Foundation CA$314,060 University Director $600,310 $489,418 2023
Green Mountain Library Consortium VT$310,039 Administrative Coordinator $9,694 $9,212 2023
East Side Union High School District CA$315,403 Executive Dir. $25,000 $19,797 2024
University Of Iowa Research IA$316,627 President $43,544 $45,015 2023
Evergreen School District Foundation 114 WA$307,669 Executive Assistant $49,353 $40,521 2024
Cal State University Fullerton CA$307,284 Director $56,403 $45,984 2023
Explore Facilities Group NM$306,625 Chair $30,923 $31,402 2023
Hilton Head Island All Sports SC$319,666 Treasurer $3,315 $3,090 2025
Classical High School Alumni Association RI$303,785 Executive Director $46,667 $42,249 2023
Talmudic College 4000 Alton Road Inc FL$321,540 Vp/treasurer $175,000 $150,764 2024
Ppsel Building Corporation CO$302,943 Executive Director $38,592 $33,062 2025
Connecticut Explored Inc CT$322,548 Publisher+exdir $77,000 $66,208 2024
Hampton Educational Foundation VA$301,484 Executive Director $19,470 $17,240 2024
Riverside County Office Of CA$324,521 Director $75,947 $60,141 2024
Temple University Law Foundation PA$324,561 Vp - Secretary $67,189 $63,261 2023
Northeast Kids Count Inc NY$298,809 Managing Director $67,351 $55,813 2024
Morris County Secondary School Athletic NJ$298,660 President $2,950 $2,354 2025
The Ellen Reece Legacy Corp NY$327,090 Executive Director $49,020 $41,822 2023
John De La Howe School Foundation SC$298,005 Executive Di $111,330 $106,512 2024
Summit School Foundation NY$328,007 Director $72,000 $61,428 2023
K-love & Air1 Foundation CA$328,960 Ceo/director (Ended 5/15/24) $48,455 $38,371 2024
Parent Choice Inc WI$330,785 President $2,500 $2,394 2024
Bismarck Library Foundation Inc ND$293,692 Exec Dir-pri $16,013 $16,591 2023
Machik Corp DC$293,539 President/ Treasurer $69,900 $56,252 2024
Eastern Ahec Property Corporation Inc NC$331,880 Executive Director $38,243 $36,238 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default58th
Total compensation (D + F), as reported (no adjustments)52nd
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted31st

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 (Christie Baker) 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 149 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,192 is reasonable (approximately the 58th 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.