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PeerBasis
Compensation Comparability Determination

South Carolina Foundation For

Executive Director / CEO

EIN 570941342
SC · NTEE B99I
FY ending 2025-06-30
June 9, 2026

This analysis benchmarks the total compensation of Elizabeth Phibbs, Executive Director / CEO ($34,000) against every comparable organization that fit the selection criteria — 436 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Elizabeth Phibbs — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

436 organizations qualified on sector, size, and geography 436 within the band form the benchmarked peer set.

Distribution of comparable compensation

$124 total compensation of comparable organizations → $279,379 $34,000
$13,58810th
$32,05625th
$56,451Median
$80,63875th
$108,60790th
$34,000This org · 26th
p10$13,588
p25$32,056
p50$56,451
p75$80,638
p90$108,607
$34,000

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 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
The Texas Diversity Council TX$354,062 Ceo $91,279 $89,838 2024
Rome Institute Of Liberal Arts Inc CA$354,988 President $127,532 $108,352 2024
Natural Stone Foundation OH$355,833 Executive Director $35,233 $37,801 2023
Lyric Performing Arts Company Inc TX$356,051 Director $56,250 $56,998 2023
Quality Care Community Service Inc VA$356,347 Supervisor $99,085 $94,132 2024
C & C Kids After School Enrichment WA$352,044 Ceo $38,500 $34,917 2023
Louisiana Charter School Alliance LA$351,754 Executive Director $71,480 $77,443 2024
Manners Of The Heart Inc LA$357,842 Chief Visionary Opfficer $60,000 $65,006 2024
Ifees Inc MD$358,493 Secretary $195,256 $184,914 2023
Wild Horses Building Champions Inc SD$358,584 Director $18,000 $20,123 2023
Si Se Puede Schools TX$350,000 Exec Directo $146,775 $148,725 2023
Population We TN$349,989 Executive Dir. $95,478 $98,746 2024
Heartlight Center Inc CO$359,354 Executive Dir. $91,975 $89,337 2023
Scottsdale Leadership Inc AZ$359,383 Executive Director $93,090 $90,688 2023
Foundation For Mo County Free Libraries CA$359,452 Executive Director $78,121 $66,372 2024
California Council On Teacher Education CA$349,259 Secretarytreasurer $37,805 $32,119 2024
The Knitting Guild Association TX$349,095 Pres & Exec Dir $39,933 $39,303 2024
Pivot Leadership Group TX$360,303 Executive Director $95,940 $94,425 2024
Council Of Public Liberal Arts Colleges NC$360,337 Executive Director $40,148 $40,816 2024
Maryland Pesticide Education MD$361,636 Executive Di $80,000 $75,763 2023
Classical Scholars Inc NC$347,341 Executive Director, Teacher $46,105 $46,872 2024
Open Storehouse Incorporated FL$361,786 President $70,000 $64,702 2024
Ohio Association For College OH$361,788 Executive Ad $32,657 $34,032 2024
Literacy Connections Hudson NY$363,025 Executive Di $75,002 $64,965 2025
Rural Aspirations Project ME$363,803 Executive Director $83,428 $84,624 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC 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 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 default26th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted97th

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 (Elizabeth Phibbs) 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 436 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,000 is reasonable (approximately the 26th 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.