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PeerBasis
Compensation Comparability Determination

Teen Challenge Of South Carolina

Executive Director / CEO

EIN 571101736
SC · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wayne Powell, Executive Director / CEO ($92,004) against every comparable organization that fit the selection criteria — 177 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 74th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

177 organizations qualified on sector, size, and geography 177 within the band form the benchmarked peer set.

Distribution of comparable compensation

$17 total compensation of comparable organizations → $226,844 $92,004
$20,70610th
$43,60325th
$68,059Median
$92,29575th
$115,60790th
$92,004This org · 74th
p10$20,706
p25$43,603
p50$68,059
p75$92,295
p90$115,607
$92,004

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
Studio Ludo PA$402,086 Exec Director $103,803 $99,225 2024
Daisys House CA$402,839 President $2,000 $1,655 2024
Alchemy Inc OH$400,371 Executive Di $175,832 $173,912 2025
Resources Inspiring Success And TX$399,121 Executive Dir. $12,000 $11,506 2024
Covenant Pathways NM$405,603 Executive Director $41,137 $42,411 2024
The Shepherd's Crook Ministries Inc OH$397,678 President $191,295 $194,212 2024
Artists Creating Together MI$395,541 Executive Director $101,174 $97,520 2025
Foster Care In The Us Inc IN$393,554 Executive Director $68,477 $69,220 2024
Montgomery County Federation Of Fam MD$409,916 Executive Di $65,330 $58,546 2024
Oncology And Kids Inc CA$411,399 President & Ceo $65,000 $55,390 2023
14th & Chestnut Community Center IN$411,838 Executive Dir. $48,631 $50,610 2023
Mid Michigan Big Brothers Big Sisters MI$391,465 Executive Director $64,172 $63,491 2024
Child Advocacy Center Of Central Ok Inc OK$413,048 Executive Dir. $83,333 $87,957 2024
Murphy Mentoring Group Inc IN$414,285 President $35,001 $35,381 2024
Burst Into Books IL$416,668 Executive Director $26,000 $25,225 2023
Rick's Place Inc MA$385,376 Exec. Director $76,746 $68,059 2023
Children's Institute Of Watts CA$383,797 President $61,573 $52,470 2023
Mykingstonkids Inc NY$383,422 Executive Director $84,984 $73,611 2024
Crickets Hope Inc CA$420,098 Executive Dir. $69,858 $57,822 2024
Hbcyouth Foundation Inc GA$420,108 Chief Executive Officer $30,000 $28,914 2024
Youth4youthaz AZ$381,548 Executive Dir $154,767 $142,673 2024
Forget Me Not Childrens Services CA$422,423 Executive Dir. $101,912 $84,353 2024
Alpha House MO$379,702 Executive Director $43,922 $43,443 2025
Friends Of Ohana AZ$379,270 Chief Development Officer $66,445 $63,063 2023
Interfaith Children's Movement Inc GA$379,178 Executive Di $72,000 $69,394 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 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 default74th
Total compensation (D + F), as reported (no adjustments)71st
Reportable pay only (column D), adjusted79th
All sources (D + E + F), adjusted71st

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 (Wayne Powell) 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 177 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $92,004 is reasonable (approximately the 74th 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.