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PeerBasis
Compensation Comparability Determination

South Central Foundation For

Executive Director / CEO

EIN 900856131
CA · NTEE N31
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Evelin Martine, Executive Director / CEO ($11,518) against every comparable organization that fit the selection criteria — 41 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 49th percentile of comparable organizationswithin the typical range

Benchmarked executive: Evelin Martine — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

41 organizations qualified on sector, size, and geography 41 within the band form the benchmarked peer set.

Distribution of comparable compensation

$61 total compensation of comparable organizations → $158,489 $11,518
$79710th
$2,89025th
$12,527Median
$21,74775th
$33,44290th
$11,518This org · 49th
p10$797
p25$2,890
p50$12,527
p75$21,747
p90$33,442
$11,518

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 CA 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
Evansville Parks Foundation IN$44,669 Executive Director $30,000 $36,638 2024
National Alliance For Accessible Golf FL$45,854 Executive Director $50,000 $52,994 2025
Cook Inlet Archers AK$47,265 Advisor $720 $797 2024
Retired Employees Of Santa Barbara CA$48,695 President $2,000 $2,059 2023
Kearney Usbc NE$40,188 Association Manager $3,622 $4,396 2025
Northern Columbus Athletic Assoc OH$39,122 Treasurer $3,600 $4,416 2024
East End Social Club Of Lowell Mass Inc MA$50,001 Treasurer $1,200 $1,249 2024
Minnesota Valley Snow Riders-redwood MN$50,748 President $100 $114 2024
Alex Area Usbc MN$50,897 Association Manager $354 $395 2025
Islamorada Charter Boat Association Inc FL$51,183 Treasurer $18,254 $19,859 2024
United States Luge Federation Foundation NY$37,704 Executive Director $16,086 $16,833 2024
Rakad Dance Camp FL$51,910 Executive Director $7,000 $7,420 2025
Washington City Historical Society UT$52,426 Trustee $2,368 $2,890 2023
Florence Wine & Food Festival SC$52,675 Executive Director $18,000 $21,747 2024
Duluth Softball Players MN$36,235 Gambling Man $13,126 $15,020 2024
Crow River Sno Pros Inc MN$54,120 Secretary $1,830 $2,040 2025
Nelson Community Association MN$54,791 Sec/treas $2,400 $2,746 2024
Stone Harbor Triathlon Charities Inc NJ$55,123 President $10,750 $11,115 2024
Pengilly Booster Club MN$55,327 Gambling Manager $29,225 $33,442 2024
Santa Fe Ski Team Inc NM$32,485 Chairman/pre $2,500 $3,206 2023
The L40 Foundation Inc FL$56,628 President $6,579 $7,369 2023
Whitewater Trail Blazers Snowmobile Club MN$56,824 Gambling Manager $18,660 $21,353 2024
United States Bowling Congress Inc CA$57,017 Association Manager $13,152 $13,152 2024
Rise Athletics Foundation UT$31,997 Director $2,500 $3,051 2023
Rhode Island Golf Association RI$31,202 Executive Director $142,725 $158,489 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default49th
Total compensation (D + F), as reported (no adjustments)54th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted49th

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 (Evelin Martine) 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 41 similarly situated organizations (Same NTEE major group (N), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $11,518 is reasonable (approximately the 49th 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.