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PeerBasis
Compensation Comparability Determination

Chowan Perquimans Smart Start Partnership

Executive Director / CEO

EIN 311622057
NC · NTEE B012
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Nixon, Executive Director / CEO ($83,873) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 60th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$448 total compensation of comparable organizations → $272,030 $83,873
$15,66910th
$51,97125th
$74,518Median
$113,72875th
$141,69190th
$83,873This org · 60th
p10$15,669
p25$51,971
p50$74,518
p75$113,728
p90$141,691
$83,873

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
Mclain Association For Children CA$462,202 Ceo $91,000 $76,049 2024
Ne Steam Coalition OR$459,582 Executive Di $265,556 $238,671 2024
Houghton Main Street Foundation DC$477,847 Director $2,000 $1,699 2024
The Kroussaw Foundation DC$449,643 President & Ceo $66,349 $54,896 2025
First Gen Scholars CA$479,860 President/executive Direct $79,063 $66,073 2024
National Latino Farmers And Ranchers DC$446,919 Chairman Of The Board $16,000 $13,588 2024
South Carolina First Steps To SC$481,526 Executive Di $65,640 $68,232 2023
Frontline Policy Council Inc GA$482,966 President $62,790 $62,907 2023
Alabama Families For Great Schools AL$483,980 Director $141,320 $147,758 2024
Choose Aerospace Inc OK$443,443 Executive Director $110,344 $117,592 2024
Igg4ward Foundation MA$486,105 Director $500 $448 2023
Indigenous Peoples Power Project Inc OR$486,668 Executive Dir. $78,023 $72,195 2023
Special Books By Special Kids Inc FL$490,493 Director $299,204 $272,030 2024
Scotland County Partnership For NC$436,229 Exe.director $96,611 $99,465 2023
Smart Start Of Pender County NC$492,217 Executive Director $93,192 $95,945 2023
Love Is Stronger Gv OR$494,996 Executive Director $38,966 $35,021 2024
Substance Abuse Program Administrators Association FL$432,486 Executive Director $110,446 $100,415 2024
Biomimicry For Social Innovation NM$432,266 Executive Director $36,546 $39,165 2023
District Of Columbia Association For The DC$428,548 Exec. Dir. (From 6/2024-12/2024 ) $68,269 $57,979 2024
Glep Education Fund MI$503,191 Treasurer $16,790 $17,268 2023
Greater Cincinnati Native American OH$503,460 Executive Di $70,769 $72,542 2024
South Carolina First Steps To SC$423,812 Executive Di $48,125 $50,024 2023
Alabama Justice Initiative AL$422,395 Board President/ Executive $126,617 $136,295 2023
Ri Women In The Trades RI$508,775 President $11,499 $10,671 2024
Smart Start Of Yadkin County Inc NC$509,390 Executive Director $82,691 $80,560 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC cost of living and 2024 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 default60th
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted57th

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 Nixon) 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 84 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $83,873 is reasonable (approximately the 60th 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.