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PeerBasis
Compensation Comparability Determination

Shermont Manor

Executive Director / CEO

EIN 481266285
MT · NTEE B90
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Margie Seccomb, Executive Director / CEO ($19,661) against every comparable organization that fit the selection criteria — 373 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 20th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

373 organizations qualified on sector, size, and geography 373 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $273,538 $19,661
$11,48210th
$25,00925th
$48,071Median
$69,46175th
$94,27890th
$19,661This org · 20th
p10$11,482
p25$25,009
p50$48,071
p75$69,461
p90$94,278
$19,661

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 MT 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
Cleveland Municipal School District OH$239,927 Director $138,367 $135,955 2024
Peacemakers Inc CA$239,222 Founding Director $13,000 $10,721 2023
Witkids Inc TN$239,012 President $86,885 $84,725 2024
Wings For Learning TX$240,694 Executive Di $54,000 $50,111 2024
Academy31 Inc NC$240,918 President $25,440 $24,386 2024
Potential Endeavors MN$241,289 President And Treasurer $15,000 $13,750 2024
Forever R Children OH$237,961 Executive Di $4,000 $3,930 2024
Hack Ny Inc NY$241,537 Director $17,500 $14,670 2024
Coastal Interpretive Center WA$241,549 Executive Dir. $52,519 $44,909 2023
Joy Education Foundation OK$242,191 Executive Director $116,590 $119,099 2024
Puerto Rico Alliance For Companion Animals Inc PR$237,207 Treasurer $3,600 $3,600 2024
Ashtabula County Continued Education OH$242,364 Executive Director $55,643 $56,289 2023
Wegoja Foundation SC$242,898 Executive Director $61,875 $59,883 2024
Creative Lives Inc VT$236,202 Executive Di $74,000 $69,097 2024
Acton Academy Dc Foundation DC$235,484 Executive Dir. $77,250 $64,745 2023
The Simple Vue Academy Charter School Inc GA$244,023 Executive Director $38,749 $36,144 2024
Cultural Diversity Foundation Inc NV$235,353 President $3,010 $2,799 2024
Once Upon Our Time Capsule IL$244,192 Co-founder Board Chair $53,335 $50,080 2023
Borromeo Project Inc NH$235,164 Executive Director $131,521 $115,989 2023
Law Schoolyes We Can CO$235,137 Executive Director $104,000 $95,246 2023
Alamo Area Christian Educators Inc TX$235,116 President/di $49,950 $46,353 2024
Housing Leadership Of Palm Beach County FL$244,400 President & Ceo $125,465 $109,342 2024
Project Deep Association Inc MA$244,681 Executive Di $65,000 $52,790 2025
Tracy Chamber Of Commerce CA$244,979 Ceo $78,900 $65,071 2023
The Investors Academy Inc GA$245,033 Ceoexecutive Director $36,000 $33,580 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default20th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Margie Seccomb) 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 373 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $19,661 is reasonable (approximately the 20th 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.