Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

South Carolina First Steps To

Executive Director / CEO

EIN 571097870
SC · NTEE B012
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nicole Glenn, Executive Director / CEO ($41,509) against every comparable organization that fit the selection criteria — 67 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

67 organizations qualified on sector, size, and geography 67 within the band form the benchmarked peer set.

Distribution of comparable compensation

$890 total compensation of comparable organizations → $154,669 $41,509
$18,40010th
$34,92025th
$53,109Median
$80,07775th
$97,55190th
$41,509This org · 30th
p10$18,400
p25$34,920
p50$53,109
p75$80,077
p90$97,551
$41,509

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
R4creating NM$265,057 Executive Di $74,567 $76,877 2023
Awareness Is Prevention Inc NV$270,478 President $13,333 $12,811 2023
South Carolina First Steps To SC$260,668 Ed-thru 6/30 $70,246 $70,246 2023
Pa Families For Education Choice PA$260,174 President/tr $33,000 $30,639 2024
Walnut Grove Coop Inc DE$259,090 Chair $35,640 $31,653 2025
Teachers Unite Inc NY$274,686 Co-executive Director $88,095 $76,305 2023
Advocates For Womens And Kids Equality TN$275,539 Executive Dir. $73,200 $71,638 2024
Daybreak Arts TN$275,754 Executive Director $50,163 $47,827 2025
Empower Illinois IL$276,402 Ceo $130,147 $119,127 2024
Education Justice Coalition Of Vt VT$254,459 Director $46,202 $44,576 2023
Charter Schools Action Fund DC$254,081 Ceo Of Napcs - Until 12/23 $30,188 $24,664 2024
Heart Sense Corporation LA$253,733 President $113,968 $116,841 2024
Manos Inocentes Por El Derecho A La Vida UT$278,541 Accounting Manager $3,040 $2,897 2024
Sound Start Foundation NJ$279,925 President/ceo $114,000 $94,765 2024
Northstar Tutoring DC$251,101 Executive Director $119,167 $97,362 2024
Macon-bibb Mayor's Literacy GA$280,335 Executive Di $75,000 $72,285 2023
Washington Ethnic Studies Now WA$249,502 Executive Director $150,000 $125,036 2024
Nd Senior Career Development ND$282,338 Director $50,000 $49,770 2025
Washington Student Association WA$248,411 Executive Director $60,000 $51,492 2023
Redemption Foundation MI$283,390 Executive Director (Ended 4/24) $20,502 $19,703 2024
South Carolina First Steps SC$247,364 Executive Di $44,313 $44,313 2023
South Carolina First Steps To SC$246,903 Executive Di $45,893 $45,893 2023
Local Learningthe National Network For Folk Arts In Education NY$245,447 Executive Director $50,496 $43,738 2023
Davidsonians For Freedom Of Thought And Discourse SC$243,390 Executive Director $80,937 $80,937 2023
Cyber Texas Foundation Inc TX$243,071 Executive Director/secretary $20,323 $18,928 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 default30th
Total compensation (D + F), as reported (no adjustments)27th
Reportable pay only (column D), adjusted30th
All sources (D + E + F), adjusted27th

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 (Nicole Glenn) 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 67 similarly situated organizations (Same NTEE sector (B01), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $41,509 is reasonable (approximately the 30th 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.