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PeerBasis
Compensation Comparability Determination

John De La Howe School Foundation

Executive Director / CEO

EIN 522376745
SC · NTEE B11
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Stacie Smith, Executive Director / CEO ($111,330) against every comparable organization that fit the selection criteria — 144 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

144 organizations qualified on sector, size, and geography 144 within the band form the benchmarked peer set.

Distribution of comparable compensation

$641 total compensation of comparable organizations → $511,559 $111,330
$6,39410th
$16,78125th
$36,278Median
$64,68675th
$109,21590th
$111,330This org · 90th
p10$6,394
p25$16,781
p50$36,278
p75$64,686
p90$109,215
$111,330

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 SC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Morris County Secondary School AthleticNJ $298,660$15,849 990
Northeast Kids Count IncNY $298,809$58,337 990
Hampton Educational FoundationVA $301,484$18,020 990
Bismarck Library Foundation IncND $293,692$17,342 990
Machik CorpDC $293,539$58,797 990
The Buffalo And Western New York Soccer BoostersNY $293,393$3,465 990
Ppsel Building CorporationCO $302,943$34,557 990
Classical High School Alumni AssociationRI $303,785$44,160 990
The Finneytown Schools EducationalOH $291,446$43,535 990
Galion City Schools Boosters ClubOH $290,242$2,374 990
Community Home-school CoopWA $290,070$9,233 990
Rudolph And Florence NadbathCA $289,684$21,367 990
Explore Facilities GroupNM $306,625$32,822 990
Cal State University FullertonCA $307,284$90,784 990
Chambersburg Area School DistrictPA $288,431$7,674 990
Evergreen School District Foundation 114WA $307,669$42,355 990
Boys Hope Girls Hope Academy ProgramOH $286,526$23,838 990
Green Mountain Library ConsortiumVT $310,039$9,629 990
Fund For UcapRI $285,112$27,321 990
Foundation For Science And MathematicsLA $284,210$56,371 990
The Seedling Foundation Of Dayton OhioOH $312,651$42,010 990
Luis & Linda Nieves Family FoundationCA $314,060$511,559 990
Lau Health Foundation IncNY $280,828$301,540 990
East Side Union High School DistrictCA $315,403$20,693 990
Literacy Volunteers Of BangorME $280,275$48,832 990

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 SC 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 default90th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted57th

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 (Stacie Smith) 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 144 similarly situated organizations (Same NTEE sector (B11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $111,330 is reasonable (approximately the 90th 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). 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.