Executive Director / CEO
This analysis benchmarks the total compensation of Sam Gervais, Executive Director / CEO ($64,414) against every comparable organization that fit the selection criteria — 427 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.
Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range
Benchmarked executive: Sam Gervais — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.
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 SC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.
| Organization | State | Revenue | Matched title | Comp (reported) | Comp (adjusted) | FY |
|---|---|---|---|---|---|---|
| Harbaugh Coaching Academy Inc | MD | $298,889 | Secretary | $25,717 | $23,656 | 2024 |
| Equalai Charitable Foundation | DC | $300,000 | Director, President | $16,788 | $14,495 | 2024 |
| Justice And Soul Foundation | WA | $298,489 | Executive Director | $35,000 | $31,742 | 2023 |
| Project Diva | MN | $300,416 | Executive Director | $80,495 | $76,241 | 2025 |
| Marshallese American Network For Interacting Together | OR | $300,457 | Executive Director/secretary | $67,800 | $61,950 | 2024 |
| 262 Foundation Inc | MA | $300,469 | President | $42,000 | $37,134 | 2024 |
| Capacity Catalyst | TX | $298,161 | Executive Director | $40,625 | $41,165 | 2023 |
| C2e Incorporated | GA | $300,619 | Finance Dir | $6,572 | $6,502 | 2024 |
| Eastern Educational Resource | OR | $301,148 | President | $52,500 | $49,387 | 2023 |
| Westminster Afc Inc | CO | $297,458 | Executive Director | $15,231 | $14,794 | 2023 |
| Pegasus Media Project | TX | $301,363 | Co-founder Exec Dir | $55,978 | $53,674 | 2025 |
| Gods' Warriors Inc | GA | $297,298 | President | $72,000 | $71,230 | 2024 |
| Educare Central Maine | ME | $296,987 | Secretary/treasurer | $29,486 | $29,050 | 2024 |
| Harpswell Neck Fire & Rescue Inc | ME | $296,538 | Fire Chief | $6,000 | $5,912 | 2024 |
| Bad Girl Ventures Inc | KY | $296,082 | President & Ceo | $109,199 | $115,432 | 2024 |
| Game Meets Game Inc | MD | $295,966 | President & Ceo | $58,253 | $53,585 | 2024 |
| Cincinnati Interfaith Workers Cente | OH | $302,833 | Executive Di | $75,561 | $78,743 | 2024 |
| Being Built Together | CA | $302,850 | President | $65,695 | $55,815 | 2024 |
| National Association Of | DC | $295,686 | Executive Director | $6,630 | $5,893 | 2023 |
| West Virginians For Affordable | WV | $303,490 | Executive Director | $103,300 | $110,048 | 2024 |
| Impact Bay Area | CA | $294,978 | Executive Dir. | $62,184 | $52,832 | 2024 |
| Community Enhancement Foundation Of Plains | KS | $304,277 | Member | $6,507 | $7,120 | 2023 |
| Fletcher Park Baptist Youth Foundation Inc | WY | $294,388 | Director, Secretary | $48,812 | $52,946 | 2023 |
| Red Salmon Arts | TX | $293,557 | Executive Dir. | $62,700 | $61,710 | 2024 |
| College For Kids | MO | $305,159 | Director | $22,000 | $22,926 | 2024 |
Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2025 dollars. Click any organization to verify the figure on ProPublica.
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 SC 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.
Sensitivity — the subject's percentile under alternative compensation definitions:
| Basis | Subject percentile |
|---|---|
| Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default | 63rd |
| Total compensation (D + F), as reported (no adjustments) | 60th |
| Reportable pay only (column D), adjusted | 65th |
| All sources (D + E + F), adjusted | 57th |
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.
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
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.