Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Spencer Cable Access Corporation

Executive Director / CEO

EIN 043473631
MA · NTEE A34
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of William Wall, Executive Director / CEO ($2,000) against every comparable organization that fit the selection criteria — 24 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

24 organizations qualified on sector, size, and geography 24 within the band form the benchmarked peer set.

Distribution of comparable compensation

$12,630 total compensation of comparable organizations → $167,255 $2,000
$24,81410th
$38,69925th
$59,308Median
$93,42875th
$119,89290th
$2,000This org · 0th
p10$24,814
p25$38,699
p50$59,308
p75$93,428
p90$119,892
$2,000

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 MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Southern Communication Volunteers IncTN $215,690$44,733 990
Radio Salvacion IncPA $212,434$39,814 990
Chicago Independent Radio ProjectIL $227,292$92,042 990
Tri-cities Broadcasting FoundationMI $231,020$107,074 990
Terminal Radio IncAK $208,046$64,367 990
American Coalition For Public RadioDC $232,882$12,630 990
Rochester Public RadioMN $237,136$59,258 990
Pennsylvania Public Radio Associates IncPA $237,168$105,470 990
Open Source Media IncMA $197,246$125,385 990
Rise UpCO $196,473$154,867 990
Friends Of Community RadioNC $243,221$68,990 990
Kfug Community Radio IncCA $250,385$39,052 990
Radio Eye IncKY $181,296$81,828 990
Wayword IncCA $263,967$52,309 990
Mje Broadcasting IncTN $264,501$167,255 990
Radio For The Blind & Print HandicappedLA $271,454$58,205 990
Driftless Community Radio IncWI $164,962$16,922 990
Poor People's Radio IncCA $162,314$59,358 990
Womens Civic Improvement LeagueOR $160,411$25,140 990
J C Maxwell Broadcasting CorporatioMS $294,860$24,674 990
Christian Media IncNE $300,084$60,435 990
Harvest Broadcasting Company IncCA $312,976$35,928 990
Kekahu Foundation Inc Dba KkcrHI $320,448$37,639 990
International Media ProjectCA $325,761$97,586 990

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 MA 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted4th
All sources (D + E + F), adjusted0th

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 (William Wall) 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 24 similarly situated organizations (Same NTEE sector (A34), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,000 is reasonable (approximately the 0th 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). 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.