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PeerBasis
Compensation Comparability Determination

Scotland County Partnership For

Executive Director / CEO

EIN 562094816
NC · NTEE B012
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Benny Cox, Executive Director / CEO ($96,611) against every comparable organization that fit the selection criteria — 84 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 71st percentile of comparable organizationswithin the typical range

Benchmarked executive: Benny Cox — reported title “EXE.DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

84 organizations qualified on sector, size, and geography 84 within the band form the benchmarked peer set.

Distribution of comparable compensation

$435 total compensation of comparable organizations → $264,226 $96,611
$15,22010th
$49,10825th
$70,451Median
$99,39575th
$129,37890th
$96,611This org · 71st
p10$15,220
p25$49,108
p50$70,451
p75$99,395
p90$129,378
$96,611

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 NC 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
Substance Abuse Program Administrators Association FL$432,486 Executive Director $110,446 $97,534 2024
Biomimicry For Social Innovation NM$432,266 Executive Director $36,546 $38,042 2023
Choose Aerospace Inc OK$443,443 Executive Director $110,344 $114,218 2024
District Of Columbia Association For The DC$428,548 Exec. Dir. (From 6/2024-12/2024 ) $68,269 $56,316 2024
National Latino Farmers And Ranchers DC$446,919 Chairman Of The Board $16,000 $13,199 2024
South Carolina First Steps To SC$423,812 Executive Di $48,125 $48,590 2023
The Kroussaw Foundation DC$449,643 President & Ceo $66,349 $53,321 2025
Alabama Justice Initiative AL$422,395 Board President/ Executive $126,617 $132,385 2023
Nashville Propel Parent Institute Inc TN$417,900 Executive Director $106,347 $105,083 2024
Be Loud Studios LA$417,018 Executive Dir. $70,000 $72,458 2024
Paltrek Inc NY$416,989 Director $11,485 $10,044 2023
Ne Steam Coalition OR$459,582 Executive Di $265,556 $231,823 2024
Mclain Association For Children CA$462,202 Ceo $91,000 $73,867 2024
Chowan Perquimans Smart Start Partnership NC$463,807 Executive Director $83,873 $81,467 2024
South Carolina First Steps SC$406,282 Executive Di $57,503 $58,058 2023
Houghton Main Street Foundation DC$477,847 Director $2,000 $1,650 2024
First Gen Scholars CA$479,860 President/executive Direct $79,063 $64,178 2024
Empower 8 Inc CA$391,749 Executive Dir. $89,073 $72,303 2024
South Carolina First Steps To SC$481,526 Executive Di $65,640 $66,274 2023
Frontline Policy Council Inc GA$482,966 President $62,790 $61,102 2023
Readmontana MT$388,525 Executive Dir. $80,400 $81,470 2024
Alabama Families For Great Schools AL$483,980 Director $141,320 $143,519 2024
Igg4ward Foundation MA$486,105 Director $500 $435 2023
Indigenous Peoples Power Project Inc OR$486,668 Executive Dir. $78,023 $70,124 2023
Special Books By Special Kids Inc FL$490,493 Director $299,204 $264,226 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default71st
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted60th
All sources (D + E + F), adjusted71st

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 (Benny Cox) 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 84 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,611 is reasonable (approximately the 71st 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.