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PeerBasis
Compensation Comparability Determination

Teachers Supply Closet

Executive Director / CEO

EIN 450542815
SC · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lynette V Duggins, Executive Director / CEO ($72,347) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Lynette V Duggins — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$734 total compensation of comparable organizations → $151,580 $72,347
$8,91510th
$20,99725th
$43,717Median
$58,68475th
$75,67690th
$72,347This org · 81st
p10$8,915
p25$20,997
p50$43,717
p75$58,684
p90$75,676
$72,347

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 SC 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
Restore Humanity Inc AR$331,449 Chairman $71,000 $76,499 2024
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $57,230 2023
Christmas Project Inc NY$323,236 Treasurer $7,000 $5,907 2025
Mending-the-gap Inc GA$355,390 Secretary $38,769 $37,366 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $16,979 2023
Dignity For Divas WA$316,884 Executive Director $45,142 $38,741 2024
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $72,872 2024
Hope's Front Door IL$314,179 Executive Director $78,000 $75,676 2023
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $22,778 2023
Childrens Literacy Network MI$310,189 Executive Director $71,237 $70,481 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $43,779 2025
Marshall County Christmas Coalition AL$379,270 Executive Director $21,240 $21,995 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $60,137 2024
Sweet Sleep Inc TN$392,407 President $115,885 $120,211 2023
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $50,985 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $8,915 2025
A Bridge For Kids CA$401,083 Ceo $66,176 $54,774 2024
Bikes For Goodness Sake TX$408,415 Executive Dir. $20,857 $19,999 2024
Wright-hennepin Electric Trust MN$268,605 Chair $775 $734 2024
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $43,717 2025
My Joyful Heart IL$266,757 Executive Director $33,000 $32,017 2023
Childrens Christmas Party Of FL$254,667 Executive Di $37,500 $33,768 2024
The Christmas Cheer All Year Program CA$247,503 Vice President $54,000 $44,696 2024
Troopster Donation Corp VA$431,571 Ceo & President $37,691 $35,914 2023
Pay It Forward Outreach Corp FL$235,922 President $10,920 $9,833 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 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 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.

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 default81st
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted81st

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 (Lynette V Duggins) 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 31 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $72,347 is reasonable (approximately the 81st 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.