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

Kids Club Inc

Executive Director / CEO

EIN 521701605
MD · NTEE B900
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa Shifler, Executive Director / CEO ($77,100) against every comparable organization that fit the selection criteria — 280 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 78th percentile of comparable organizationswithin the typical range

Benchmarked executive: Teresa Shifler — reported title “TREASURER”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

280 organizations qualified on sector, size, and geography 280 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11 total compensation of comparable organizations → $240,159 $77,100
$11,10410th
$22,34125th
$48,499Median
$73,07775th
$99,38090th
$77,100This org · 78th
p10$11,104
p25$22,341
p50$48,499
p75$73,077
p90$99,380
$77,100

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 MD 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
Community School Collaborative MT$186,637 Executive Di $20,000 $21,820 2025
Weteachthink NE$186,920 Executive Director $77,100 $86,154 2024
San Francisco Early Care Educators Resource Program CA$185,692 Director $104,018 $93,317 2024
Latino Community Services NC$185,514 Executive Director $70,385 $77,790 2023
The Ohio Educational Outreach Found OH$189,289 Board Member $500 $551 2024
The Center For Learning Inc PA$183,868 President $28,350 $29,373 2024
Youthful Impact CT$189,735 President & Ceo $22,889 $22,955 2023
Ephrata Area Education Foundation PA$183,502 Executive Di $57,338 $61,161 2023
Northeast Ohio Worker Center OH$189,940 Executive Director $56,243 $61,889 2024
Olde English Consortium SC$189,943 Executive Director $102,440 $111,031 2024
Artplace Mississippi Inc MS$182,388 Executive Di $40,000 $45,092 2025
Hc Drugfree Inc MD$191,679 Executive Director $130,800 $123,773 2025
Best Resource Center Inc NY$192,042 President $11,600 $10,890 2024
Peace & Friendship Society Of Central Florida Inc FL$192,244 Director $72,773 $73,125 2023
Educational Support Organization MS$192,594 Board Member $5,250 $6,254 2023
Amplify Horse Racing KY$192,754 Executive Director $73,500 $82,040 2024
Discovery Therapies Inc SC$193,827 Ceo And Cfo $32,200 $34,001 2025
Chester Street Foundation TX$193,987 Ceo, Chair $65,158 $67,717 2024
Oregon Medical Education OR$179,264 Executive Director $99,292 $95,798 2024
Discovery Leadership WA$178,998 President $48,000 $44,648 2024
Sunset Spark Inc NY$195,116 Secretary $45,000 $43,494 2023
Braination Foundation TX$195,476 Board Member $15,120 $15,713 2024
Black Educational Achievement Movement OR$195,661 President $84,086 $81,128 2024
Style Her Empowered Inc ID$177,248 Ceo $47,935 $54,543 2023
Glenhagen Farm Retreat IL$196,629 Director $2,650 $2,787 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MD 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 MD 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 default78th
Total compensation (D + F), as reported (no adjustments)80th
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted73rd

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 (Teresa Shifler) 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 280 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,100 is reasonable (approximately the 78th 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.