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PeerBasis
Compensation Comparability Determination

Science Play-space Initiative Spi

Executive Director / CEO

EIN 454592640
OH · NTEE B90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Stephanie Calondis, Executive Director / CEO ($46,800) against every comparable organization that fit the selection criteria — 106 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Stephanie Calondis — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

106 organizations qualified on sector, size, and geography 106 within the band form the benchmarked peer set.

Distribution of comparable compensation

$500 total compensation of comparable organizations → $218,248 $46,800
$6,33810th
$14,28725th
$31,019Median
$57,41475th
$74,55890th
$46,800This org · 65th
p10$6,338
p25$14,287
p50$31,019
p75$57,414
p90$74,558
$46,800

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 OH 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
Pathway Community Foundation Corporation NC$131,411 President And Director $45,000 $43,900 2024
Strategem Learning CA$131,865 President/exec. Dir. $20,769 $17,432 2023
Pivotal Point Enterprises Inc FL$131,964 Executive Director $20,775 $18,427 2024
Washington Home Builders Foundation WA$128,271 Executive Vice President $28,993 $24,508 2024
Stamford Polish Saturday School Inc CT$134,652 Director Of Spss $9,781 $8,659 2024
Montezuma Schools Inc AZ$134,683 Manager $21,000 $19,631 2023
Big Family Of Michigan Inc MI$127,352 President $2,458 $2,334 2025
Germination Project PA$135,253 Executive Di $96,000 $93,058 2023
Taylor Belle Foundation Inc FL$124,183 Director $9,395 $8,333 2024
Mal 46 CA$123,400 President $70,000 $57,069 2024
The Gardiner Foundation NY$139,362 President $4,000 $3,413 2024
Rural Alliance WA$139,800 President $82,202 $69,486 2024
Life Bridge Inc NH$121,709 Executive Director $65,580 $58,861 2023
Plantpure Communities Inc NC$141,520 President $40,000 $39,022 2024
The Audacia Foundation Inc NY$141,693 President An $248,472 $218,248 2023
Tri It For Life NC$119,808 Executive Director $23,450 $22,877 2024
Healing Vine Harbor Inc NC$119,646 Executive Director $53,192 $53,424 2023
Musicians For Education Inc CA$143,416 President/sec $48,555 $39,586 2024
Mine Hill Educational Foundation NJ$143,522 President $4,775 $3,922 2025
Monterey County Office Of Education CA$146,573 Cfo $60,897 $51,115 2023
The Blink Foundation Inc FL$147,192 President $63,000 $57,529 2023
American Pillars Education Fd TN$114,610 Vice President $69,093 $68,570 2024
The Dental Health Theatre Inc MO$148,037 Co-executive Director $42,750 $44,013 2023
The Machon Inc MD$148,077 Director $22,566 $19,919 2024
New Leaf Collaborative CA$148,557 Executive Director $12,300 $10,324 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH 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 OH 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 default65th
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted56th

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 (Stephanie Calondis) 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 106 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $46,800 is reasonable (approximately the 65th 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.