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PeerBasis
Compensation Comparability Determination

Samaritan Ministries Inc

Executive Director / CEO

EIN 522080155
MD · NTEE T30
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Shelly Daniels, Executive Director / CEO ($54,736) against every comparable organization that fit the selection criteria — 228 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 57th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

228 organizations qualified on sector, size, and geography 228 within the band form the benchmarked peer set.

Distribution of comparable compensation

$804 total compensation of comparable organizations → $307,862 $54,736
$13,50010th
$26,18325th
$48,587Median
$77,03175th
$102,51590th
$54,736This org · 57th
p10$13,500
p25$26,183
p50$48,587
p75$77,031
p90$102,515
$54,736

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
Mds Foundation Inc MA$313,380 Executive Director, Clerk $35,827 $32,586 2025
Living Resources Foundation Inc NY$311,021 Ceo $26,209 $24,605 2024
Ministry Services Group Inc GA$314,000 Ceo, Director $3,000 $3,134 2024
New Jersey State Federation Of Womens Clubs NJ$310,251 Care Vp $14,984 $13,541 2025
Woods Affiliation Corp PA$309,407 Treasurer $30,458 $32,489 2023
Leading Education DC$315,241 Director $6,230 $5,680 2024
Johnson City - Jonesborough- Washington TN$308,345 President $34,332 $37,493 2024
Dake Foundation For Children NY$316,350 Executive Director $55,847 $52,430 2024
The Community Kitchen Inc IN$308,104 Kitchen Operations Director - Starting July 8, 202 $16,640 $18,232 2024
One By One Costa Rica NC$316,898 Director $18,317 $20,244 2023
The Dominguez Dream In Memory Of CA$317,313 Executive Director $71,000 $63,696 2024
Tibetan Charities Inc NY$307,027 President $90,655 $87,622 2023
Edward & Willa Kelly Community NE$306,526 Executive Dir. $84,056 $93,927 2024
Pikes Peak Or Bust Rodeo Foundation CO$318,025 General Manager $37,410 $36,308 2025
The Blessing Center Inc CA$306,191 President $36,000 $32,296 2024
Kidney Cancer Research Alliance Inc VA$306,058 President $150,000 $154,916 2023
Education Nexus Oregon OR$305,394 Executive Director Thru Mar2024 $45,000 $43,417 2024
Missouri Coalition Of Recovery Support MO$319,660 Interim Ex Dir $21,000 $23,109 2024
Global Vision 2020 Inc MD$303,906 Exec Director $120,000 $116,557 2024
Central Florida Educational FL$321,167 President/director $46,702 $45,581 2024
Giltner Public Schools Foundation NE$302,628 Executive Di $35,864 $40,076 2024
Thatcher Family Fund OH$302,002 Treasurer $42,109 $47,705 2023
The Buck Fifty Inc OH$322,619 Race Director $18,333 $20,769 2023
The Elmore Bolling Initiative Inc AL$323,502 Treasurer $4,000 $4,489 2024
Supporters Of Civil Society Inc MO$300,893 Treasurer $17,003 $18,710 2024

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 default57th
Total compensation (D + F), as reported (no adjustments)59th
Reportable pay only (column D), adjusted64th
All sources (D + E + F), adjusted39th

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 (Shelly Daniels) 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 228 similarly situated organizations (Same NTEE sector (T30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,736 is reasonable (approximately the 57th 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.