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PeerBasis
Compensation Comparability Determination

Leadership South Carolina

Executive Director / CEO

EIN 571126323
SC · NTEE B99
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Helen F Munnerlyn, Executive Director / CEO ($90,000) against every comparable organization that fit the selection criteria — 388 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 87th percentile of comparable organizationswithin the typical range

Benchmarked executive: Helen F Munnerlyn — reported title “Exec. Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

388 organizations qualified on sector, size, and geography 388 within the band form the benchmarked peer set.

Distribution of comparable compensation

$121 total compensation of comparable organizations → $266,800 $90,000
$11,30610th
$29,67425th
$49,625Median
$72,22575th
$99,33190th
$90,000This org · 87th
p10$11,306
p25$29,674
p50$49,625
p75$72,225
p90$99,331
$90,000

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
Steuben Senior Services Fund NY$260,629 Executive Director $58,308 $50,505 2024
Topaz Arts Inc NY$259,923 President $56,995 $50,825 2023
Transform Alabama AL$259,506 Executive Director $39,250 $40,646 2024
Carpinteria Education Foundation Inc CA$259,098 Executive Director $46,287 $39,444 2023
Ace Mentor Program Of Washington WA$262,162 Executive Director $46,014 $39,489 2024
Academy Northwest WA$262,234 Director $36,174 $31,044 2024
Swan Impact Network Inc TX$262,320 Executive Director $23,000 $22,053 2024
Empowerment Factory RI$263,053 Executive Director $44,100 $41,731 2023
Maker Space 307 WY$257,487 Executive Director $57,499 $60,762 2023
The Homestead Co-op AZ$256,998 President $30,196 $27,836 2024
Royal Academy Inc LA$256,873 Highest Compensated Employee $18,010 $20,373 2022
Qiao Ji Mandarin CA$256,806 Executive Director $11,000 $9,105 2024
Ideals Foundation Inc GA$256,117 Ceo/bd Member $115,000 $110,838 2024
The North Carolina Safety Conferenc NC$264,987 Executive Di $48,600 $46,894 2025
Hispanic Educational Technology Services Inc PR$255,749 Executive Director $73,034 $75,191 2023
Inclusive Entrepreneurs Foundation Fka OR$265,250 Executive Director $33,309 $29,650 2024
Governors Committee On Scholastic NY$265,257 Executive Director $135,000 $116,933 2024
Kaleidoscope Child Foundation GA$255,502 Exec Director $40,000 $39,690 2023
Informed California Foundation CA$254,981 President $900 $745 2024
San Diego Writers Ink CA$254,748 Executive Director $85,208 $68,710 2025
97percentorg Inc CA$266,129 Director/ceo Thru 12/31/2023 $110,596 $94,245 2023
Nashville Coaching Coalition TN$254,196 Executive Director $100,401 $104,149 2023
Leadership Rochester Inc NY$266,693 Executive Director (Thru 2/2024) $68,135 $59,017 2024
Hazing Prevention Network IN$266,697 Executive Director $80,000 $80,868 2024
Ohio School Psychologists OH$266,818 Executive Di $56,963 $57,832 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 default87th
Total compensation (D + F), as reported (no adjustments)83rd
Reportable pay only (column D), adjusted89th
All sources (D + E + F), adjusted81st

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 (Helen F Munnerlyn) 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 388 similarly situated organizations (Same NTEE sector (B99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,000 is reasonable (approximately the 87th 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.