Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Shaking The Tree Inc

Executive Director / CEO

EIN 452697899
OR · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Samantha Van Der Merwe, Executive Director / CEO ($53,500) against every comparable organization that fit the selection criteria — 440 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 39th percentile of comparable organizationswithin the typical range

Benchmarked executive: Samantha Van Der Merwe — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

440 organizations qualified on sector, size, and geography 440 within the band form the benchmarked peer set.

Distribution of comparable compensation

$132 total compensation of comparable organizations → $334,488 $53,500
$14,44110th
$37,03125th
$63,650Median
$90,64575th
$119,81990th
$53,500This org · 39th
p10$14,441
p25$37,031
p50$63,650
p75$90,645
p90$119,819
$53,500

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 OR 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
Look Ahead America Inc DC$403,844 President $43,737 $41,329 2023
City Learners Inc Dba My City School CA$403,881 Executive Dir. $100,223 $90,518 2024
Compass For Affordable Housing CA$404,252 Executive Director $65,697 $61,088 2023
Anoka Hennepin Educational Foundation Incorporated MN$405,096 Executive Director $87,701 $90,639 2024
Santa Ana Education Facilities CA$405,324 Executive Director $52,091 $47,047 2024
The Education And Research Foundation NY$405,758 President $47,500 $44,894 2024
Wayne Township Education Foundation Inc IN$405,780 Executive Director $72,978 $78,419 2025
Colorado High School Coaches Association Inc CO$400,414 Executive Director $72,141 $72,351 2024
One Solution Foundation Inc IL$400,202 Executive Director $61,004 $64,582 2023
Epilepsy Foundation Of Missouri MO$399,900 Executive Di $73,977 $81,952 2024
Eduguide MI$399,810 President $120,679 $130,283 2024
Arts Media And Entertainment Institute Inc CA$399,515 Executive Director $82,378 $74,401 2024
Atlantic Indoor Association NC$408,083 Colorguard C $1,500 $1,579 2025
Jump In Foundation Inc WI$408,226 Executive Director $40,000 $44,984 2023
Center For Open Data Enterprise Inc DC$408,476 President Andsecretary $83,333 $76,486 2024
Bluedoor Education Center Inc CA$409,390 Treasurer $62,508 $56,455 2024
Aamva Region Iv Inc VA$409,582 Director, Regions Iii & Iv $15,356 $15,966 2023
Sunshine Academy Summer School VA$396,640 President $20,000 $20,794 2023
Millersville International House PA$411,013 Director Of Operations $35,500 $38,122 2023
Moonlighter Fablab Inc FL$411,341 President $79,715 $78,326 2024
Sedalia Heritage Foundation Inc MO$411,502 Exec Dir / L $13,597 $15,063 2024
Communities In Schools Of Candler Co Inc GA$395,553 Director $36,575 $37,473 2025
Aamva Region Ii Inc VA$395,339 Director, Regions I & Ii $15,357 $15,967 2023
Cumberland County Bar Association PA$395,243 Executive Di $76,065 $79,339 2024
Stark Education Partnership Inc OH$395,046 President $196,358 $223,951 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default39th
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted41st
All sources (D + E + F), adjusted34th

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 (Samantha Van Der Merwe) 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 440 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $53,500 is reasonable (approximately the 39th 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.