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PeerBasis
Compensation Comparability Determination

Sunshine Alternative Education Cent

Executive Director / CEO

EIN 461294888
NY · NTEE B25
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carol Carter, Executive Director / CEO ($43,550) against every comparable organization that fit the selection criteria — 49 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

49 organizations qualified on sector, size, and geography 49 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,069 total compensation of comparable organizations → $177,582 $43,550
$20,25910th
$38,88125th
$58,466Median
$76,63875th
$96,45790th
$43,550This org · 29th
p10$20,259
p25$38,881
p50$58,466
p75$76,638
p90$96,457
$43,550

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 NY 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
New Song Mission Inc IN$424,399 Executive Director And Sec $42,375 $49,453 2024
Js Bryant School Inc MA$423,940 Director (Thru 10/5/24) $50,000 $49,723 2024
Fiat Classical Academy Inc IN$418,197 President $68,250 $77,597 2025
Gold Star Private Academy Inc FL$414,915 Co-founder/i $53,484 $54,169 2025
Saint Sophia Hellenic Orthodox School UT$411,669 Director $88,059 $99,738 2024
Yotzer Ohr Lakewood A Nj Nonprofit NJ$444,353 Trustee $24,923 $23,991 2025
North Branch School Inc VT$406,253 Board Treasurer $48,631 $54,169 2024
Mesivta Meromei Tzvi Inc NJ$403,891 President $84,200 $83,195 2024
The Patrick School Inc NJ$403,755 President $45,000 $44,463 2024
The Joseph School Inc TN$455,433 Executive Director $70,000 $83,833 2023
Heartland High School OH$460,595 Executive Di $40,192 $47,110 2024
Sphinx Academy Inc KY$464,773 Director Of Education $109,230 $126,521 2025
Banner Learning Corp FL$379,328 President/director $68,604 $71,322 2024
Lotts Creek Community School KY$375,955 President $24,480 $29,965 2023
Riverside Club For Adventure And Imagination IL$485,273 Executive Director $85,064 $95,281 2023
Texas Spring Corporation TX$486,922 Principal $60,000 $71,185 2022
Hx Chinese School At Plainsboro NJ$358,021 Trustee $4,000 $4,069 2023
Kinetic Bridges MO$355,361 Exec Dir Of Education $17,136 $20,085 2024
West Logan Christian Academy WV$495,961 Secretary $28,400 $34,029 2024
Monroe School Inc DC$504,046 President $5,000 $5,204 2022
Propel Education Forum Of MS$504,163 President & $47,436 $58,466 2024
Chesterton Academy Of The Sacred Heart Nfp Inc IL$506,307 Headmaster $91,648 $99,710 2024
Zion Academy UT$343,350 Teacher $51,391 $59,926 2023
Jewish Teen Learning Connectioninc CT$342,599 Executive Di $84,276 $87,445 2024
Kestrel Schools Inc AZ$508,822 President/ex $35,484 $38,881 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default29th
Total compensation (D + F), as reported (no adjustments)37th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted80th

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 (Carol Carter) 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 49 similarly situated organizations (Same NTEE sector (B25), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,550 is reasonable (approximately the 29th 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.