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PeerBasis
Compensation Comparability Determination

Marshall County Christmas Coalition

Executive Director / CEO

EIN 631180278
AL · NTEE P58
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Beth Sprouse, Executive Director / CEO ($21,240) against every comparable organization that fit the selection criteria — 31 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 26th percentile of comparable organizationswithin the typical range

Benchmarked executive: Beth Sprouse — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

31 organizations qualified on sector, size, and geography 31 within the band form the benchmarked peer set.

Distribution of comparable compensation

$709 total compensation of comparable organizations → $146,375 $21,240
$8,60810th
$20,65425th
$42,216Median
$63,06775th
$73,07790th
$21,240This org · 26th
p10$8,608
p25$20,654
p50$42,216
p75$63,067
p90$73,077
$21,240

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 AL 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
Sweet Sleep Inc TN$392,407 President $115,885 $116,083 2023
Heroes Night Out Inc TX$362,233 Executive Director $76,000 $70,370 2024
Ward 365 Nfp IL$358,198 Executive Director $17,500 $16,396 2023
A Bridge For Kids CA$401,083 Ceo $66,176 $52,894 2024
Mending-the-gap Inc GA$355,390 Secretary $38,769 $36,083 2024
The Christian Laymans Corps PA$351,388 President & Ceo $58,152 $55,265 2023
Bikes For Goodness Sake TX$408,415 Executive Dir. $20,857 $19,312 2024
Teachers Supply Closet SC$338,844 Executive Dir. $72,347 $69,863 2024
Restore Humanity Inc AR$331,449 Chairman $71,000 $73,873 2024
Troopster Donation Corp VA$431,571 Ceo & President $37,691 $34,681 2023
Christmas Project Inc NY$323,236 Treasurer $7,000 $5,704 2025
Dignity For Divas WA$316,884 Executive Director $45,142 $37,410 2024
Hope's Front Door IL$314,179 Executive Director $78,000 $73,077 2023
Boost A Foster Family Inc AZ$314,055 Secretary $24,000 $21,996 2023
Childrens Literacy Network MI$310,189 Executive Director $71,237 $68,061 2024
Cardinal Kung Foundation Inc CT$308,899 President $50,000 $42,276 2025
Fairy Godmother Project VA$462,410 Executive Director $80,066 $71,558 2024
New Mexico Childrens Foundation NM$286,038 Executive Dir. $58,330 $58,072 2024
Letters Charity IL$475,053 President/executive Direct $56,544 $51,456 2024
Baby Dj FL$477,586 Treasurer $4,500 $3,913 2024
The Christmas Cheer Agency Of Alamance NC$280,428 Executive Director $50,000 $49,234 2023
Kenosha Christmas Charities Inc WI$278,814 Administrato $9,141 $8,608 2025
Hope Loves Company Inc NJ$479,920 Executive Dir. $21,154 $17,999 2023
Wright-hennepin Electric Trust MN$268,605 Chair $775 $709 2024
Waukesha County Christmas Clearing WI$268,507 Executive Di $44,825 $42,216 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AL 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 AL 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 default26th
Total compensation (D + F), as reported (no adjustments)26th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted26th

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 (Beth Sprouse) 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 31 similarly situated organizations (Same NTEE sector (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,240 is reasonable (approximately the 26th 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.