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PeerBasis
Compensation Comparability Determination

Great Sso Inc

Executive Director / CEO

EIN 320257783
GA · NTEE B82
FY ending 2023-12-31
June 10, 2026

This analysis benchmarks the total compensation of Thomas Smith Cpa, Executive Director / CEO ($35,500) against every comparable organization that fit the selection criteria — 206 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 33rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Smith Cpa — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

206 organizations qualified on sector, size, and geography 206 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $331,955 $35,500
$10,51110th
$25,18325th
$58,162Median
$93,01275th
$124,90690th
$35,500This org · 33rd
p10$10,511
p25$25,183
p50$58,162
p75$93,012
p90$124,906
$35,500

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 GA 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
South Central Section Pga Foundation OK$479,970 Executive Director $25,405 $27,023 2024
Black In Ai CA$480,536 Ceo $197,918 $165,094 2024
Ohio Restaurant Association Education OH$480,705 Executive Director $94,328 $99,363 2023
Natural Refrigeration Foundation VA$482,152 Iiar President $365,313 $331,955 2025
Hispanic Heritage Scholarship Fund Inc FL$476,823 Executive Director $95,000 $86,212 2024
Imagine Scholar Inc WA$482,994 Executive Dir. $97,402 $84,241 2024
Warren Alvarado Oslo Public School Education Foundation MN$475,891 Chairman $1,200 $1,179 2023
Hyde Park Institute IL$483,854 Trustee/dire $148,332 $140,871 2024
The Adirondack Scholar Found Inc NY$475,721 Executive Di $19,375 $16,913 2024
Educational Foundation Of The Southeast Texas TX$474,724 Executive Director $137,774 $137,065 2023
The Douglas And Frances Lanier Foundation Inc MS$486,469 President $15,750 $16,945 2024
Usa Patriots Veteran Athletics FL$473,066 Executive Director $125,000 $113,437 2024
Secu Md Foundation Inc MD$471,662 Executive Director $98,996 $89,407 2024
222 Foundation IL$488,843 Executive Director $110,250 $107,798 2023
Gccs Educational Foundation IN$470,769 Executive Director $83,612 $82,982 2025
Kiwanis Club Of Bradenton Foundation FL$492,276 Executive Director $19,454 $17,655 2024
Center For Advancing Community RI$492,491 Executive Director $134,616 $124,693 2024
Bright Choice Foundation TX$492,742 Ceo $62,083 $61,764 2023
Nevada Broadcasters Foundation NV$465,663 Executive Di $22,815 $22,091 2024
National Hook-up Of Black Womenjoliet Chapter IL$494,813 President $48,327 $45,897 2024
Scholarship Fund For Rainier Scholars WA$462,794 Director Of Finance And Operations $132,403 $114,512 2024
Ndoto TX$461,884 Executive Director $69,290 $66,956 2024
Loretta K Vogt Charitable Trust WI$498,412 Trustee $38,022 $38,359 2024
Michigan Association Of Broadcasters MI$460,934 President/ceo (Ended 4/24) $10,779 $10,748 2024
Northern California Laborers CA$498,744 President $149,680 $124,856 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default33rd
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted44th
All sources (D + E + F), adjusted21st

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 (Thomas Smith Cpa) 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 10, 2026, comparing compensation against 206 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $35,500 is reasonable (approximately the 33rd 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 10, 2026.