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PeerBasis
Compensation Comparability Determination

The Sophia Institute

Executive Director / CEO

EIN 571108419
SC · NTEE P50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Rivers, Executive Director / CEO ($54,167) against every comparable organization that fit the selection criteria — 62 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolyn Rivers — reported title “EXECUITIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

62 organizations qualified on sector, size, and geography 62 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,152 total compensation of comparable organizations → $129,698 $54,167
$9,89110th
$29,13525th
$49,197Median
$61,24975th
$76,42990th
$54,167This org · 61st
p10$9,891
p25$29,135
p50$49,197
p75$61,249
p90$76,429
$54,167

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
Service Women Action Network DC$223,488 Ceo $75,000 $61,276 2024
Helping Women Period Inc MI$230,304 Executive Director $44,640 $44,166 2023
Haven Center SD$230,320 Executive Director $20,844 $22,051 2023
Love Inc MI$218,779 Executive Director $31,200 $29,983 2024
Sober Living Inc TX$232,625 Executive Director $30,979 $28,852 2024
Nexttalk TX$233,781 Executive Director $45,792 $43,908 2023
Dress For Success Memphis TN$215,225 Key Employee $58,300 $57,056 2024
The International Youth Alliance For Family Planning DC$234,681 Executive Director $116,511 $98,004 2023
Haynes Harbour Group Inc FL$213,520 Executive Director $61,538 $53,824 2024
Care Net Pregnancy Center Of NY$213,297 Executive Di $58,500 $49,218 2024
Ministry To The Nations TN$210,096 Chaplain $62,000 $60,677 2024
Divine Values School Inc FL$241,584 President $3,500 $3,152 2023
The Peace Center Inc PA$241,707 Executive Di $50,835 $47,199 2024
The Mindfulness Center Inc MD$205,898 Secretary $32,708 $28,471 2024
Good Samaritan Counseling Inc GA$204,278 President & Counselor $81,753 $76,534 2024
Well Of Grace Ministries Inc MI$204,250 Executive Director $21,165 $20,340 2024
The Nest Corporation Inc AL$202,808 Executive Director $43,080 $43,332 2024
Safeart Inc VT$249,590 Co-director Programs $52,960 $51,096 2023
Dream Center Clinic Inc SC$196,023 Executive Director $30,000 $30,000 2023
River City Recovery Ministries MN$254,332 Vice Preside $54,660 $50,286 2024
Inspiring You To Greatness Non Profit Corporation TX$254,670 President $8,800 $7,984 2025
3sixty MI$191,368 President $69,000 $66,309 2024
Purposeful Living Inc IN$260,306 President $81,500 $80,021 2024
Donor Sibling Registry CO$261,555 Exceutive Director $145,277 $129,698 2024
Woman To Woman Mentoring Inc MD$262,597 Executive Di $73,519 $65,884 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 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 default61st
Total compensation (D + F), as reported (no adjustments)55th
Reportable pay only (column D), adjusted66th
All sources (D + E + F), adjusted61st

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 (Carolyn Rivers) 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 62 similarly situated organizations (Same NTEE sector (P50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $54,167 is reasonable (approximately the 61st 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.