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PeerBasis
Compensation Comparability Determination

South Carolina Virtual Education

Executive Director / CEO

EIN 833342225
SC · NTEE B12
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Emeriel Hubbard, Executive Director / CEO ($30,800) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 34th percentile of comparable organizationswithin the typical range

Benchmarked executive: Emeriel Hubbard — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,004 total compensation of comparable organizations → $409,635 $30,800
$9,29310th
$18,82925th
$42,031Median
$67,03575th
$86,50390th
$30,800This org · 34th
p10$9,293
p25$18,829
p50$42,031
p75$67,035
p90$86,503
$30,800

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
Solar Toledo Neighborhood Foundation OH$282,862 Secretary/treasurer $60,259 $61,178 2023
Shriners International Education FL$282,452 Assistant Secretary $47,371 $41,433 2024
Goddard Education Foundation KS$292,521 Executive Di $64,841 $67,146 2023
Party In The Pines Foundation TX$279,964 Secretary $10,000 $9,313 2024
Friends Of The Scarsdale Library NY$279,836 Treasurer $4,830 $3,959 2025
Activate School Fundraising Inc GA$294,899 President $34,075 $32,842 2023
Cong Yeshivas Bais Yitzchok Inc NJ$278,574 President $14,400 $11,971 2024
Elements Montessori School Inc MA$277,304 President, Treasurer & Clerk $54,000 $45,180 2024
Sempere Quaere Verum Inc MN$276,254 President $5,300 $5,020 2023
Public School Funding Alliance WA$297,734 Executive Director $7,698 $6,417 2024
Cg Jung Foundation For Analytical NY$297,880 Executive Di $101,331 $83,055 2025
Germantown Education Foundation TN$274,516 Executive Director $70,000 $68,507 2024
Daring Girls CO$273,741 Executive Di $108,460 $99,689 2023
Inclusive Education Project CA$302,917 Executive Dir. $86,584 $69,610 2024
Native Nations Education Foundation HI$268,809 Executive/project Director $72,100 $60,100 2024
Eudora Schools Foundation Inc KS$305,600 Executive Dir. $41,359 $40,529 2025
Boston Renaissance Charter Public School MA$267,607 President $32,238 $27,769 2023
The Parents' Campaign MS$307,104 Sec/treas/exec Director $117,673 $125,626 2023
Advanced Home School Education Inc CA$309,375 Treasurer $96,750 $77,783 2024
Learning In Color Corporation GA$262,411 Executive Dir. $77,280 $72,346 2024
Friends Of Guadalupe UT$261,050 President $34,977 $34,314 2023
Link To Libraries Inc MA$258,547 President Ceo $75,000 $64,603 2023
Educational Media Company At VA$258,296 General Mana $15,000 $13,137 2025
The Wildcat Foundation PA$250,909 Frmr Exec Di $50,219 $48,004 2023
The Manufacturers Education Foundation Inc GA$249,192 President & Ceo $44,044 $41,232 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 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 default34th
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted49th
All sources (D + E + F), adjusted27th

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 (Emeriel Hubbard) 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 88 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,800 is reasonable (approximately the 34th 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.