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PeerBasis
Compensation Comparability Determination

Fact Forward

Executive Director / CEO

EIN 570897120
SC · NTEE B99Z
FY ending 2024-09-30
June 10, 2026

This analysis benchmarks the total compensation of Elizabeth De Santis, Executive Director / CEO ($165,562) against every comparable organization that fit the selection criteria — 256 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 64th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth De Santis — reported title “CEO THRU DEC”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

256 organizations qualified on sector, size, and geography 256 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,568 total compensation of comparable organizations → $2,736,781 $165,562
$47,52410th
$89,23825th
$134,657Median
$194,39475th
$254,86090th
$165,562This org · 64th
p10$47,524
p25$89,238
p50$134,657
p75$194,394
p90$254,860
$165,562

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
Oregon Social Learning Center Inc OR$3,208,606 Sr Research $225,079 $200,357 2024
Wbec Metro Ny And Greater Dmv Inc NY$3,211,704 President 20 $286,338 $248,018 2024
The Summit Montessori School Inc MA$3,198,078 Head Of School $194,018 $172,057 2023
Grassroots Power Project CA$3,223,288 Executive Dir. $175,769 $145,486 2024
Morning Star Academy Inc UT$3,224,725 Head Administrator $44,270 $42,312 2025
🔒 251 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 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 default64th
Total compensation (D + F), as reported (no adjustments)58th
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted60th

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:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 256-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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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 10, 2026.