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PeerBasis
Compensation Comparability Determination

Greenwood Heritage Foundation

Executive Director / CEO

EIN 571028929
SC · NTEE T20Z
FY ending 2023-09-30
June 9, 2026

This analysis benchmarks the total compensation of Mr David B Buckshorn, Executive Director / CEO ($45,508) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mr David B Buckshorn — reported title “PRESIDENT/CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$412 total compensation of comparable organizations → $61,214 $45,508
$4,60810th
$13,77025th
$25,168Median
$35,38275th
$43,25390th
$45,508This org · 91st
p10$4,608
p25$13,770
p50$25,168
p75$35,382
p90$43,253
$45,508

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
Architectural Woodwork Institute VA$128,460 Secretary $45,856 $41,223 2024
Interfaith Caregivers Inc NY$122,420 Executive Director $57,046 $49,412 2023
Friends Of Fmc Foundation Inc MT$141,318 Foundation Director $17,481 $17,544 2024
Frank & Kathleen Blair & Christine MD$141,614 President $7,000 $6,093 2024
Education Foundation Of Greenville MI$142,913 Executive Di $11,273 $10,834 2024
Renaissance Newark Foundation Inc NJ$145,804 Past Secretary $24,905 $20,703 2024
The Langford Family Foundation FL$110,132 Director $5,113 $4,472 2024
Ancor Foundation Inc VA$109,806 Chief Executive Officer $66,140 $61,214 2023
The Mabel Fire Dept Relief Association MN$101,861 Gambling Manager $5,600 $5,152 2024
The Dove Foundation VA$98,402 President $458 $412 2024
Bunny And Alan Bernstein Family MD$160,864 Public Director $36,499 $31,770 2024
Stanley J Bushman Supporting Foundation KS$97,738 President & Ceo $16,608 $16,706 2024
Maxwell And Marjorie Jospey MI$94,989 Treasurer $26,189 $25,168 2024
Pediatric Foundation Of Georgia GA$94,850 Executive Di $21,509 $20,136 2024
Pennsylvania Cable & PA$91,560 Executive Di $47,131 $43,760 2024
Ann Lib And Bernard Kozel NY$91,171 Secretary $30,887 $25,986 2024
Albers Family Affiliated Fund Of Occf OK$169,601 Secretary/trustee $25,864 $27,299 2023
First Baptist Church Of Phoenix AZ$170,980 Treasurer (Thru 12/23) $29,610 $26,513 2024
Kansas Farm Bureau Legal Foundation KS$175,550 President/di $21,168 $21,292 2024
Kelley Family Foundation OH$180,150 Secretary $26,221 $25,190 2025
Bonifacio Place Inc CA$180,523 Ceo $47,732 $39,508 2023
Eden Incorporated IL$185,739 Intl Director $42,600 $38,993 2024
Continental Divide Color Guard Circuit CO$185,947 Treasurer $1,000 $892 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 default91st
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Mr David B Buckshorn) 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 23 similarly situated organizations (Same NTEE sector (T20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,508 is reasonable (approximately the 91st 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.