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PeerBasis
Compensation Comparability Determination

Gems Development Foundation

Executive Director / CEO

EIN 464879465
VA · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sharon Edwards, Executive Director / CEO ($22,000) against every comparable organization that fit the selection criteria — 200 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 27th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sharon Edwards — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

200 organizations qualified on sector, size, and geography 200 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4 total compensation of comparable organizations → $256,036 $22,000
$8,48610th
$20,98925th
$36,815Median
$57,08175th
$79,61290th
$22,000This org · 27th
p10$8,486
p25$20,989
p50$36,815
p75$57,081
p90$79,612
$22,000

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 VA 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
Arts Foundation For Seniors Inc FL$106,144 Exec Dir & S $67,000 $63,317 2024
Open Source Hardware Association CO$104,790 Executive Director $77,692 $77,156 2023
Hope On The Hill Inc OR$104,768 Executive Dir. $48,500 $45,309 2024
Women In Revenue Inc CA$106,627 Executive Dir. $49,862 $44,592 2023
Milagros Foundation TX$104,007 Executive Director $71,036 $71,482 2024
Virtuemedia Inc GA$107,745 President & Founder $83,197 $86,638 2023
Seasons Village Inc NC$107,869 Program Director $52,000 $55,647 2023
Encore Park Dallas TX$103,472 Interim Executive Director $30,000 $31,080 2023
Ocl Properties Vi Inc NY$102,405 Chief Financial Officer $73,290 $66,622 2024
Life House Ministries WA$102,353 Executive Director $37,500 $34,772 2023
Mother-wise CA$102,303 Executive Di $44,375 $39,685 2023
Greater Louisville Intergroup Inc KY$109,188 Coo $35,700 $38,584 2024
Transitional Remedies Solutions MA$102,108 President $17,200 $16,008 2023
Mcsy Qalicb Ymca (6859-so1) WA$109,368 Director/president $42,956 $38,689 2024
The New Citizens Press Community Action Network MI$101,898 Director $9,989 $10,371 2024
Helping Hands Ministry TN$109,695 President $9,070 $9,874 2023
Servants Heart Outreach AR$101,374 Executive Director $25,962 $29,357 2024
Jackson In Action 83 Foundation Inc FL$110,156 Executive Director $54,000 $51,032 2024
Rural Housing Partnership VA$111,091 Executive Director $7,190 $6,984 2024
This Star Won't Go Out Inc MA$111,130 Executive Director $24,000 $21,695 2024
Globalfest Inc NY$111,384 President $13,440 $12,578 2023
Dimock Support Corporation MA$100,000 President/ceo $23,674 $22,033 2023
The Williamsburg Institute VA$100,000 Ceo $68,000 $68,000 2023
Central Avenue Center Of Hope Inc KS$111,517 Execuitive Director $35,150 $39,329 2023
Bayouclinic Inc AL$111,673 Executive Director $106,204 $118,830 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default27th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted37th
All sources (D + E + F), adjusted23rd

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 (Sharon Edwards) 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 200 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $22,000 is reasonable (approximately the 27th 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.