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PeerBasis
Compensation Comparability Determination

Trinity Educational Community Center

Executive Director / CEO

EIN 800221611
SC · NTEE P28
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Kirk Shields, Executive Director / CEO ($25,200) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

Benchmarked executive: Kirk Shields — reported title “Member”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$890 total compensation of comparable organizations → $110,636 $25,200
$11,12210th
$26,94625th
$47,175Median
$63,66475th
$77,07490th
$25,200This org · 25th
p10$11,122
p25$26,946
p50$47,175
p75$63,664
p90$77,074
$25,200

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
Yns Affordable Housing Inc MA$325,962 President $52,861 $44,226 2024
The Red Hook Community Center Inc NY$323,237 Executive Dir. $61,685 $53,430 2023
Justice House NM$332,846 Office Assistant $12,480 $12,497 2024
Jesse Cosby Neighborhood Center Inc IA$316,945 Executive Director $62,315 $61,889 2025
River Center Of New Castle Inc CO$311,128 Executive Director $35,115 $31,350 2024
Union Mission Of Roanoke Rapids NC$351,772 Executive Director - Part Yea $11,038 $10,932 2023
Boston Missionary Baptist Community Center Inc MA$352,721 President $7,000 $6,030 2023
333 Valley Street An CT$356,151 Ceo $17,000 $14,840 2024
Straight Street Laurens Inc SC$295,515 Executive Director $27,958 $27,958 2023
Carver Community Center IN$294,648 Executive Director $38,000 $38,412 2023
Children's Institute Of Los Angeles CA$361,903 Secretary $61,573 $50,965 2023
One Fourteen Dwelling Inc MN$362,881 Executive Di $120,259 $110,636 2024
Easton Area Neighborhood Centers Inc PA$366,425 Executive Director (7/1/2022-12/31/2022) $88,415 $84,516 2023
Whatsoever Community Center In MO$284,074 Gascich Exec D $63,368 $62,489 2024
Sinai Family Life Center IL$373,635 Executive Director $60,000 $56,542 2023
North Yonkers Preservation And NY$276,408 Executive Di $36,665 $31,758 2023
Andrews House Inc OH$275,330 Executive Director $67,001 $66,071 2024
Heppner Community Foundation OR$273,739 Director $1,000 $890 2023
Corpus Christi International Seafarers' TX$272,886 Executive Director $53,421 $49,753 2024
Coconut Grove Cares Inc FL$381,152 Executive Director $48,788 $42,672 2024
Samaritan Neighborhood Center CA$270,898 Executive Director And Ceo $73,687 $59,242 2024
Creekside Place Inc WI$270,303 Executive Director $29,025 $28,222 2024
West Side Bazaar Inc NY$268,653 Executive Director $11,075 $9,317 2024
Alpine Community Center Inc CA$385,727 Executive Dir. $88,734 $71,339 2024
Cmak Sandy Hook CT$266,012 Executive Director $75,131 $63,895 2025

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 default25th
Total compensation (D + F), as reported (no adjustments)23rd
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted20th

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 (Kirk Shields) 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 61 similarly situated organizations (Same NTEE sector (P28), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,200 is reasonable (approximately the 25th 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.