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PeerBasis
Compensation Comparability Determination

Shirley Plantation Foundation

Executive Director / CEO

EIN 262524447
VA · NTEE A80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Lauren Murphy Carter, Executive Director / CEO ($1,154) against every comparable organization that fit the selection criteria — 86 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 7th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

86 organizations qualified on sector, size, and geography 86 within the band form the benchmarked peer set.

Distribution of comparable compensation

$193 total compensation of comparable organizations → $112,287 $1,154
$2,10110th
$5,31625th
$14,109Median
$28,90875th
$56,44990th
$1,154This org · 7th
p10$2,101
p25$5,316
p50$14,109
p75$28,908
p90$56,449
$1,154

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 VA 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
Alaska Jewish Historical Museum & AK$34,613 Museum Curator $54,577 $54,040 2024
Hellbender Gathering Of Poets Inc NC$34,092 President $86,667 $92,746 2024
Art Museum Support Corporation OH$34,064 Director $43,560 $47,783 2024
Santa Cruz Foundation For The Performing Arts AZ$33,949 President $40,000 $41,018 2023
Quasimondo Inc WI$34,937 Executive Dir. (Non-voting $45,760 $49,496 2024
Center For Technology & Innovation Inc NY$35,089 Executive Director $6,600 $6,359 2023
Miami Arts Commission AZ$35,513 Executive Director $2,105 $2,158 2023
Northwest Collaborative Center WA$35,940 President $6,240 $5,786 2024
Center On Modernity In Transition NC$36,231 Consultant $55,000 $58,858 2024
Long Island Association Of The NY$36,905 Chairman $4,500 $4,336 2023
The Appleton Cultural Center Inc FL$31,783 President $77,354 $75,261 2024
Seattle Piano Institute Inc WA$37,538 Artistic Dir $3,500 $3,245 2024
Doshinokai Foundation CA$30,546 Ceo $9,000 $8,049 2024
Thiokol Memorial Project GA$38,496 Adviser $500 $521 2024
Lobby Theatre Inc CA$30,336 Producing Di $570 $510 2024
Delilah Charity Inc CA$38,650 Officer $18,655 $16,683 2024
North Shore Historical Museum Inc NY$38,653 Former Director $5,025 $4,703 2024
Center For Environmental Structure CA$38,804 Secretary, Director $30,048 $26,872 2024
Philadelphia Assembly Inc PA$30,008 Executive Director $105,600 $112,287 2023
Beavercreek Historical Society OH$38,924 Director $1,680 $1,843 2024
Rogers Museum Foundation AR$38,934 Acting Executive Director $36,000 $41,910 2024
Phoenix Art Museum Endowment Fund Inc AZ$38,958 Ceo $4,148 $4,254 2023
The Centralia Area Historical IL$39,167 Executive Di $8,554 $8,710 2024
Sayat Nova Dance Co Inc MA$39,235 Officer $12,000 $11,498 2023
San Francisco Chanticleer Endowment CA$29,137 Dir Ops/touring $9,770 $8,996 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted7th

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 (Lauren Murphy Carter) 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 86 similarly situated organizations (Same NTEE major group (A), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,154 is reasonable (approximately the 7th 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.