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PeerBasis
Compensation Comparability Determination

College For Kids

Executive Director / CEO

EIN 431824915
MO · NTEE B99
FY ending 2024-11-30
June 9, 2026

This analysis benchmarks the total compensation of Sue Craghead, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 431 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 17th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

431 organizations qualified on sector, size, and geography 431 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $268,089 $22,000
$13,73410th
$32,30625th
$50,807Median
$73,43775th
$99,67890th
$22,000This org · 17th
p10$13,734
p25$32,306
p50$50,807
p75$73,437
p90$99,678
$22,000

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 MO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Community Enhancement Foundation Of PlainsKS $304,277$6,833 990
West Virginians For AffordableWV $303,490$105,601 990
Being Built TogetherCA $302,850$53,560 990
Cincinnati Interfaith Workers CenteOH $302,833$75,561 990
Association Of Independent SchoolsFL $307,514$46,202 990
Central Ms Down Syndrome Society IncMS $307,826$54,130 990
Collierville Education FoundationTN $308,176$47,141 990
Craftsmen Recreation Club IncOH $308,238$57,325 990
New Life With EducationKS $308,343$41,585 990
Pegasus Media ProjectTX $301,363$51,505 990
Eastern Educational ResourceOR $301,148$93,880 990
The Georgetown SchoolSC $309,543$37,424 990
Memphis-area Home Education Association IncTN $309,622$9,400 990
C2e IncorporatedGA $300,619$6,239 990
262 Foundation IncMA $300,469$35,634 990
Marshallese American Network For Interacting TogetherOR $300,457$59,446 990
Project DivaMN $300,416$73,160 990
Equalai Charitable FoundationDC $300,000$17,528 990
Lowcountry Maritime SchoolSC $299,340$61,811 990
National Railroad Hall Of Fame IncIL $311,239$37,128 990
Simplify Global Education IncVA $311,376$62,537 990
Harbaugh Coaching Academy IncMD $298,889$22,700 990
Northern Berkshire CommunityMA $311,635$74,846 990
Justice And Soul FoundationWA $298,489$30,460 990
Capacity CatalystTX $298,161$39,501 990

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 MO 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 default17th
Total compensation (D + F), as reported (no adjustments)16th
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted16th

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 (Sue Craghead) 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 431 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 17th 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). 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.