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PeerBasis
Compensation Comparability Determination

Foundation For Spirituality And The

Executive Director / CEO

EIN 861930713
SC · NTEE A99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Julie Hamilton, Executive Director / CEO ($85,863) against every comparable organization that fit the selection criteria — 101 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 93rd percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

101 organizations qualified on sector, size, and geography 101 within the band form the benchmarked peer set.

Distribution of comparable compensation

$697 total compensation of comparable organizations → $109,765 $85,863
$10,35110th
$32,77025th
$47,391Median
$67,72475th
$77,21890th
$85,863This org · 93rd
p10$10,351
p25$32,770
p50$47,391
p75$67,724
p90$77,218
$85,863

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
The King's Canvas Gallery & Studio AL$313,626 Executive Director $65,000 $69,299 2023
Dance Film Sf Inc CA$312,344 Interim Executive Director $68,950 $58,757 2023
Creativity Unlimited Arts Council NE$310,877 Executive Di $51,249 $52,836 2024
Alabama River Region Ballet School AL$316,385 Vice Preside $39,984 $41,406 2024
Acansa Arts Festival AR$317,470 Executive Director $71,667 $77,218 2024
Cinestory Inc CA$319,934 Executive Director $32,700 $26,368 2025
Shipyard Trust For The Arts CA$321,074 President Ceo $118,920 $101,339 2023
Mizna MN$322,960 Executive Director $83,270 $78,870 2024
Hopewell Music Cooperative-north MN$323,455 Executive Director $40,778 $38,623 2024
Valley Shore Community Television Inc CT$303,094 Executive Director $21,971 $20,330 2023
Providence Neighborhood Planting Program RI$303,001 Executive Director $50,759 $46,654 2024
Indiana Artisan Inc IN$302,906 President $55,000 $55,597 2024
Chopsticks Alley Art CA$302,349 Executive Director $78,375 $64,872 2024
Vietnamese American Organization - Vao CA$299,478 Executive Director $23,209 $19,778 2023
Filipino American Symphony Orchestra CA$299,219 Executive Director $71,936 $61,301 2023
Connectfaith Inc NY$330,383 Executive Director $48,000 $41,576 2024
City Of Miami Black Police Precinct FL$292,864 Executive Di $83,077 $74,809 2024
Los Angeles Indigenous Peoples' Alliance CA$336,000 Director $6,000 $4,966 2024
Portsmouth Museums Foundation VA$290,118 Interim Executive Director $53,840 $49,830 2024
Leu Civic Center Inc IL$288,552 Executive Di $34,774 $32,770 2024
Save The Hampton House Incorporated IL$287,280 President And Chairman $48,846 $47,391 2023
Recreation Foundation Inc OR$286,403 President $30,000 $27,494 2023
Sol Treasures Inc CA$343,778 Executive Dir. $83,334 $68,976 2024
Minnesota Council Of Teachers Of Mathematics MN$281,564 Executive Director $11,220 $10,941 2023
Hear Now Music Festival CA$280,055 President And Artistic Direct $40,500 $34,512 2023

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 default93rd
Total compensation (D + F), as reported (no adjustments)91st
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted90th

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 (Julie Hamilton) 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 101 similarly situated organizations (Same NTEE sector (A99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,863 is reasonable (approximately the 93rd 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.