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PeerBasis
Compensation Comparability Determination

The Sandbox Group Inc

Executive Director / CEO

EIN 452295673
NC · NTEE P60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mara Campolungo, Executive Director / CEO ($44,200) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$578 total compensation of comparable organizations → $163,565 $44,200
$10,43810th
$19,77425th
$25,515Median
$33,18875th
$44,06190th
$44,200This org · 90th
p10$10,438
p25$19,774
p50$25,515
p75$33,188
p90$44,061
$44,200

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
Helping Hands Of Franklin County VA$99,715 Exec Director $11,500 $10,438 2024
Norman Care Association Vans OK$100,923 Driver $25,000 $25,878 2024
Helping Hands Of Potsdam Inc NY$90,906 Executive Di $25,910 $22,009 2024
United We Serve TX$108,100 Ceo/co-chairman $16,292 $15,772 2023
Eagles Nest Foundation WA$86,597 Director $30,000 $25,248 2024
Family Promise Of Santa Rosa Inc FL$108,782 Executive Director $31,656 $28,781 2023
Dearborn County Clearing House For IN$109,770 Exec Directo $44,446 $44,061 2024
Lake Area Ministries Inc MO$110,385 Manager $33,333 $33,188 2024
Onpath Foundation LA$114,172 President $19,796 $20,491 2024
Dine Brands Global Foundation Inc CA$114,932 Board Member $39,406 $32,932 2023
Utah 1033 Foundation UT$117,414 President $75,000 $72,158 2024
Community Hope Inc MT$77,641 Director $34,275 $34,731 2024
West Middlesex Volunteer Fire Department PA$76,112 Secretary/treasurer $599 $578 2023
Hagen Center MN$75,642 President $11,600 $10,775 2024
40 West Assistance & Referral Center Inc MD$74,929 Center Director $22,500 $19,774 2024
Pawsitively 4 Pink Inc MA$123,830 Powers $30,000 $26,091 2023
Alterra Mountain Company CO$69,315 Foundation Director (Thru 6/24) $181,460 $163,565 2024
Schuyler Ministerial Association NE$67,286 Director $20,200 $20,423 2024
People Helping People Inc KY$135,447 President $2,565 $2,590 2024
Christian Services Love Inc Of Greater Lansing MI$136,544 Help Center Coordinator $42,972 $41,695 2024
Christian Ministries Of H'burg Inc IN$145,438 Executive Director $25,000 $25,515 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default90th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted90th
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 (Mara Campolungo) 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 21 similarly situated organizations (Same NTEE sector (P60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $44,200 is reasonable (approximately the 90th 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.