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PeerBasis
Compensation Comparability Determination

Scph Legacy Corporation

Executive Director / CEO

EIN 570314409
OH · NTEE X110
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Janice G Murphy Jan 24 To July 24, Executive Director / CEO ($36,750) against every comparable organization that fit the selection criteria — 30 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: Janice G Murphy Jan 24 To July 24 — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

30 organizations qualified on sector, size, and geography 30 within the band form the benchmarked peer set.

Distribution of comparable compensation

$232 total compensation of comparable organizations → $138,638 $36,750
$4,93110th
$19,37525th
$35,174Median
$51,20975th
$82,20990th
$36,750This org · 57th
p10$4,931
p25$19,375
p50$35,174
p75$51,209
p90$82,209
$36,750

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 OH 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
Mission First Alliance TN$208,566 Executive Di $82,268 $81,645 2024
Dental Community Fellowship SC$209,226 Vice Preside $20,000 $19,191 2025
Union Foundation OH$203,499 Board Member $8,075 $8,075 2024
Velvet Ashes Incorporated PA$210,704 Executive Director $55,327 $52,092 2024
Opoverwatch Inc NY$198,953 Executive Directorboard Memb $42,000 $36,891 2023
New Leaf Ministries Inc ID$196,207 President $21,000 $21,092 2024
Kgm Support Corporation MI$195,025 President & $31,457 $30,656 2024
First Response Ministry Inc TX$220,694 Executive Director $43,946 $42,730 2023
Cricket Alley Ministries KS$190,966 Executive Di $35,000 $35,700 2024
The Irving And Varda Rabin Foundation CA$223,546 Assistant Treasurer (From 12/06/23) $50,736 $41,364 2024
United Methodist Volunteers In Miss AL$187,916 Exec. Dir. $85,573 $87,284 2024
Presbyterian Church Camp And Conference Association NC$228,342 Executive Director $69,103 $69,405 2023
The Genesis Foundation CO$182,458 Treasurer $27,230 $24,652 2024
Milandila Community Missions Inc PA$232,604 Director $73,810 $71,548 2023
Minn-iowa Christian Broadcasting MN$180,278 Executive Di $21,580 $19,614 2025
Emmaus Center Inc NY$234,723 Former Executive Director $162,500 $138,638 2024
Gamboa Union Ministries PA$170,755 V. Chairman/treasurer $3,600 $3,489 2023
The Harriette And Ted Perlman Family IL$154,571 Secretary $66,424 $63,477 2023
Chapel Haven Endowment Inc CT$262,002 President $262 $232 2024
Thrive International Missions CA$262,893 President $118,901 $96,937 2024
Roadster Legacy AZ$267,932 Director $4,735 $4,427 2023
Copeland Family Supporting Organization VA$144,179 Secretary $5,470 $4,987 2024
Society Of St Vincent De Paul LA$272,356 President & Ceo $18,559 $19,295 2024
Central Jersey Institute Of Islamic Sciences Inc NJ$275,662 President $41,660 $35,118 2024
Matthew 620 Foundation CO$281,289 Treasurer $27,230 $24,652 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2024 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 OH 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)50th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted93rd

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 (Janice G Murphy Jan 24 To July 24) 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 30 similarly situated organizations (Same NTEE sector (X11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $36,750 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.