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PeerBasis
Compensation Comparability Determination

Gastonia Potters House Inc

Executive Director / CEO

EIN 562114637
NC · NTEE P72
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Cindy Marshall, Executive Director / CEO ($60,000) against every comparable organization that fit the selection criteria — 1621 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 76th percentile of comparable organizationswithin the typical range

Benchmarked executive: Cindy Marshall — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,621 organizations qualified on sector, size, and geography 1,621 within the band form the benchmarked peer set.

Distribution of comparable compensation

$111 total compensation of comparable organizations → $380,176 $60,000
$9,39110th
$21,40225th
$38,102Median
$58,51975th
$76,25590th
$60,000This org · 76th
p10$9,391
p25$21,402
p50$38,102
p75$58,519
p90$76,255
$60,000

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
Songs For Sound Inc TN$158,991 Executive Director $32,450 $34,885 2023
Meridian Place Development OH$159,011 Ceo $5,477 $5,933 2023
Immigration Community Center WA$159,038 Program Manager $34,000 $30,240 2024
Gods Heart Ministry CA$159,130 Director $18,175 $16,051 2023
Wecare Of Clinton County IN$158,825 Director $36,800 $38,552 2024
Reaching 360 TN$158,822 President $84,800 $91,165 2023
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $21,795 2024
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $68,091 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $60,014 2024
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $22,608 2023
Academy For Grassroots Organizations CA$159,606 President & Ceo $80,624 $69,160 2024
Christmas Commandos CO$158,334 Trustee $15,000 $14,289 2024
Heels To Heal Inc FL$158,329 Executive Director $38,400 $35,836 2024
Food For Thought Toledo Inc OH$159,657 Executive Director $73,687 $79,822 2023
One Step Forward Inc OH$159,666 Manager $15,000 $15,783 2024
Mrcs V Inc NY$159,666 Chief Executive Officer $214,386 $198,133 2023
Knowledge Is Power Foundation CA$159,673 President $39,000 $33,455 2024
Ma Hilas Heart Project Foundation TX$159,688 President & Ceo $180,000 $178,870 2024
Orphans Treasure Box Books IL$159,725 Chair $10,133 $9,896 2024
Fathers Alive In The Hood NY$158,240 Executive Director $9,691 $8,956 2023
All Babies Cherished Inc NY$158,208 Executive Director $29,584 $26,557 2024
Love Cradle Usa Inc PA$159,805 President $62,278 $61,697 2024
Pathways Inc RI$159,807 President $52,490 $51,477 2023
Don't Stop Dreamin' PA$158,110 Executive Direcotr $7,726 $7,880 2023
A Debt Coach Credit Counseling KY$158,074 President $66,000 $70,441 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 2025 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 default76th
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted80th
All sources (D + E + F), adjusted65th

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 (Cindy Marshall) 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 1621 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $60,000 is reasonable (approximately the 76th 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.