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PeerBasis
Compensation Comparability Determination

Eastern Educational Resource

Executive Director / CEO

EIN 522316894
OR · NTEE B99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Randolph Carter, Executive Director / CEO ($52,500) against every comparable organization that fit the selection criteria — 428 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

428 organizations qualified on sector, size, and geography 428 within the band form the benchmarked peer set.

Distribution of comparable compensation

$132 total compensation of comparable organizations → $296,989 $52,500
$14,46510th
$33,29725th
$55,413Median
$80,39975th
$109,48590th
$52,500This org · 47th
p10$14,465
p25$33,297
p50$55,413
p75$80,399
p90$109,485
$52,500

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 OR 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
Pegasus Media Project TX$301,363 Co-founder Exec Dir $55,978 $57,057 2025
C2e Incorporated GA$300,619 Finance Dir $6,572 $6,911 2024
262 Foundation Inc MA$300,469 President $42,000 $39,475 2024
Marshallese American Network For Interacting Together OR$300,457 Executive Director/secretary $67,800 $65,855 2024
Project Diva MN$300,416 Executive Director $80,495 $81,047 2025
Equalai Charitable Foundation DC$300,000 Director, President $16,788 $15,408 2024
Cincinnati Interfaith Workers Cente OH$302,833 Executive Di $75,561 $83,706 2024
Being Built Together CA$302,850 President $65,695 $59,333 2024
Lowcountry Maritime School SC$299,340 Executive Director $64,414 $68,474 2025
Harbaugh Coaching Academy Inc MD$298,889 Secretary $25,717 $25,147 2024
West Virginians For Affordable WV$303,490 Executive Director $103,300 $116,984 2024
Justice And Soul Foundation WA$298,489 Executive Director $35,000 $33,743 2023
Capacity Catalyst TX$298,161 Executive Director $40,625 $43,760 2023
Community Enhancement Foundation Of Plains KS$304,277 Member $6,507 $7,570 2023
Westminster Afc Inc CO$297,458 Executive Director $15,231 $15,727 2023
Gods' Warriors Inc GA$297,298 President $72,000 $75,720 2024
College For Kids MO$305,159 Director $22,000 $24,372 2024
Educare Central Maine ME$296,987 Secretary/treasurer $29,486 $30,882 2024
Harpswell Neck Fire & Rescue Inc ME$296,538 Fire Chief $6,000 $6,284 2024
Bad Girl Ventures Inc KY$296,082 President & Ceo $109,199 $122,708 2024
Game Meets Game Inc MD$295,966 President & Ceo $58,253 $56,963 2024
National Association Of DC$295,686 Executive Director $6,630 $6,265 2023
Impact Bay Area CA$294,978 Executive Dir. $62,184 $56,162 2024
Association Of Independent Schools FL$307,514 Executive Director $52,091 $51,184 2024
Central Ms Down Syndrome Society Inc MS$307,826 Executive Dir. $50,000 $59,966 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default47th
Total compensation (D + F), as reported (no adjustments)49th
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted42nd

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 (Randolph 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 428 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $52,500 is reasonable (approximately the 47th 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.