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PeerBasis
Compensation Comparability Determination

Samaritan Foundation Charitable Trust

Executive Director / CEO

EIN 832821490
GA · NTEE T31
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rachael Watson, Executive Director / CEO ($45,472) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 62nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,538 total compensation of comparable organizations → $110,468 $45,472
$8,98710th
$11,56025th
$32,315Median
$63,30275th
$74,67290th
$45,472This org · 62nd
p10$8,987
p25$11,560
p50$32,315
p75$63,302
p90$74,672
$45,472

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 GA 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
Rancho Cucamonga Community & Arts CA$139,149 Executive Director $39,890 $34,257 2023
Peaks Island Fund Inc ME$138,733 Secretary $12,000 $11,608 2024
Nccf Property Investments Inc KS$137,922 Executive Dir. $10,783 $11,254 2024
Yafa American Community Center NY$136,852 Key Employee $8,010 $6,992 2024
Dr Maya Angelou Foundation CA$145,087 Board Chair $135,935 $110,468 2025
Sjsv Community Benefit Foundation CA$151,576 Chair $60,000 $50,050 2024
Walker Area Community Foundation MN$121,987 Board Chair $3,600 $3,538 2023
The Greater Baltimore Board Of Realtors Charitable Foundation Inc MD$117,273 Trustee $10,933 $9,620 2025
Emily's Power For A Cure TN$115,319 President $29,320 $30,651 2023
Partnersfinancial Charitable Foundation TX$114,298 Executive Director $24,000 $23,191 2024
Etna Community Organization PA$167,868 Executive Director $48,400 $46,625 2024
Livonia Community Foundation Inc MI$176,288 Executive Director $20,000 $20,531 2023
Caldwell County Community Services Foundation TX$100,475 President $77,275 $74,672 2024
Torah Synagogue Foundation NY$189,200 Treasurer $38,000 $32,315 2025
Greater Columbus Community Helping OH$193,012 Executive Di $85,000 $86,968 2024
Tustin Community Foundation CA$197,975 Executive Director $73,710 $63,302 2023
Bettendorf Community Schools Foundation IA$201,204 Administration $41,128 $43,502 2024
Israel America Foundation Inc NY$202,951 Executive Direc $79,200 $71,177 2023
Nehemiah Community Foundation CA$205,259 Coo $85,180 $73,152 2023
Chasdei Eliyahu PA$208,638 Treasurer $12,000 $11,560 2024
Port Washington Education Foundation NY$210,140 Vice President $10,000 $8,987 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to GA 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 GA 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 default62nd
Total compensation (D + F), as reported (no adjustments)62nd
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted100th

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 (Rachael Watson) 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 21 similarly situated organizations (Same NTEE sector (T31), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $45,472 is reasonable (approximately the 62nd 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.