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PeerBasis
Compensation Comparability Determination

Sc Career Kids

Executive Director / CEO

EIN 862819643
SC · NTEE B90
FY ending 2025-01-31
June 9, 2026

This analysis benchmarks the total compensation of Katy C Wiggs, Executive Director / CEO ($15,000) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 41st percentile of comparable organizationswithin the typical range

Benchmarked executive: Katy C Wiggs — reported title “FOUNDER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$949 total compensation of comparable organizations → $446,533 $15,000
$3,13410th
$11,30825th
$16,186Median
$46,28775th
$108,22490th
$15,000This org · 41st
p10$3,134
p25$11,308
p50$16,186
p75$46,287
p90$108,224
$15,000

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
Illinois Education Association IL$40,330 President $82,125 $81,786 2023
Point Park University Foundation PA$40,063 President (Exited 1/23) $442,037 $446,533 2023
Academy 3a Inc NJ$45,296 President An $4,950 $4,348 2024
Inspiring Services Inc GA$46,023 Member $1,328 $1,314 2024
Childrens Literacy Project NC$46,377 Executive Director $18,112 $18,413 2024
World Trade Center Delaware DE$38,245 President $46,667 $46,287 2023
Bartlett Education Foundation TN$37,958 Executive Director $18,470 $19,667 2023
Parents Connected CA$37,316 Executive Director $18,000 $15,293 2024
Berkeley Heights Huaxia Chinese School C NJ$49,281 Principal $1,080 $949 2024
Association Of Two-way And Dual CA$52,172 Executive Dir. $155,000 $131,689 2024
Aj Center Inc FL$52,350 Vp $12,500 $11,554 2024
Alliance Aft Education Center Inc TX$30,267 Coordinator $10,100 $10,234 2023
The Aspire Difference Foundation Inc GA$30,000 President $15,892 $16,186 2023
Psychiatric Clinical Faculty Association CA$56,632 Executive Dir. $16,925 $14,380 2024
Community After School Program Inc OK$61,535 Executive Dir. $83,000 $92,580 2023
Philadelphia Children's Foundation PA$62,288 Exec Director $45,000 $45,458 2023
Children's Center For Behavioral IL$62,529 President $12,000 $11,308 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 2025 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 default41st
Total compensation (D + F), as reported (no adjustments)35th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted41st

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 (Katy C Wiggs) 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 17 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $15,000 is reasonable (approximately the 41st 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.