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PeerBasis
Compensation Comparability Determination

Sampit Community Organization

Executive Director / CEO

EIN 570706823
SC · NTEE P33
FY ending 2023-08-31
June 9, 2026

This analysis benchmarks the total compensation of Geraldine Holmes, Executive Director / CEO ($47,383) against every comparable organization that fit the selection criteria — 281 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 54th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

281 organizations qualified on sector, size, and geography 281 within the band form the benchmarked peer set.

Distribution of comparable compensation

$240 total compensation of comparable organizations → $356,035 $47,383
$12,13010th
$28,51225th
$46,027Median
$58,24175th
$72,09390th
$47,383This org · 54th
p10$12,130
p25$28,512
p50$46,027
p75$58,241
p90$72,093
$47,383

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Calvary Childrens School Inc VA$338,038 Director $70,724 $61,940 2025
Happy Kids Daycare & Preschool Inc KS$338,160 President $60,470 $60,823 2024
West Grove Area Day Care Center Inc PA$338,407 Executive Director $74,750 $71,453 2023
Inter-lakes Day Care Center Inc NH$338,670 Executive Director $44,170 $39,094 2023
Little Disciples Early Learning TX$338,909 Director $86,978 $78,918 2025
Clay County Daycare Center Inc MS$335,308 Executive Di $27,496 $28,512 2024
Childrens Christian Learning Center Inc IL$340,923 Center Director $40,141 $37,828 2023
The Children's Center MT$341,242 Executive Di $21,646 $22,366 2023
Early Learning Coalition AK$332,986 Former Director Of Administration $21,078 $19,316 2023
Faulkton Area Out Of School Program SD$341,372 Program Director $26,393 $27,120 2024
Seawells Creative Daycare Inc NC$332,756 President $23,250 $23,028 2023
Care House Learning Center ID$332,317 Director $22,998 $22,191 2025
Magic Mountain Childrens Center Inc VT$342,037 Executive Director $78,051 $71,258 2025
Valley Child Development Center Inc IN$343,231 Executive Director $44,449 $43,642 2024
Little Turtles Playhouse Inc WI$343,249 Center Director $42,890 $42,936 2023
Ulloa Childrens Center CA$331,025 President-5/25 $80,302 $62,896 2025
A Shining Stars Early Learning Center FL$329,528 Secretary $29,000 $25,365 2024
Silverton Family Learning Center Inc CO$345,259 Executive Dir. $43,788 $40,247 2023
Mary Elizabeth Day Care Center IA$328,826 Executive Director $52,000 $53,011 2024
Pace After School Program PA$345,680 Director $42,981 $39,907 2024
Blackshear Presbyterian Child Care Inc GA$328,062 Ceo $64,608 $60,483 2024
Porter Group Inc AL$327,956 President $3,000 $3,018 2024
Cane Child Development Center RI$327,937 Director $57,637 $51,456 2024
Neighborhood Kidz Club TX$346,964 Executive Director $59,520 $57,071 2023
Crawida Regional Child Care IA$325,978 Center Direc $50,000 $50,972 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 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 default54th
Total compensation (D + F), as reported (no adjustments)50th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted53rd

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 (Geraldine Holmes) 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 281 similarly situated organizations (Same NTEE sector (P33), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $47,383 is reasonable (approximately the 54th 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.