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PeerBasis
Compensation Comparability Determination

Carolina Winter Ensemble Association Inc

Executive Director / CEO

EIN 271411970
SC · NTEE O99
FY ending 2023-05-31
June 9, 2026

This analysis benchmarks the total compensation of Cody Crawford, Executive Director / CEO ($7,903) against every comparable organization that fit the selection criteria — 75 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: Cody Crawford — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

75 organizations qualified on sector, size, and geography 75 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,420 total compensation of comparable organizations → $124,007 $7,903
$13,06110th
$25,00425th
$56,418Median
$73,52475th
$87,44290th
$7,903This org · 7th
p10$13,061
p25$25,004
p50$56,418
p75$73,524
p90$87,442
$7,903

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 Elm Project CT$429,437 Executive Director $89,040 $77,728 2024
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $49,366 2024
Projectivity Group Inc NY$440,425 Executive Director $42,692 $35,918 2024
Rise Up For Youth Inc KS$440,519 Executive Di $78,123 $78,580 2024
Actup Theater Inc CT$405,607 Executive Director $132,805 $119,358 2023
Restore Assemble Produce WA$403,672 Executive Director $78,500 $65,436 2024
Providence Heights WA$401,941 Chief Program Officer $144,498 $124,007 2023
Focusedkids CO$398,476 Executive Director $71,500 $63,833 2024
Njsa Inc CT$448,996 Director $16,000 $13,607 2025
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $48,527 2024
Walltown Childrens Theatre NC$390,241 Executive Director $18,000 $17,317 2024
Harvest Foundation Inc MO$458,249 President $1,440 $1,420 2024
Methow Valley Nordic Ski Educational Foundation WA$458,321 Executive Director $28,123 $22,838 2025
The Children Are Our Future NM$387,948 President $6,000 $6,186 2023
300 For 300 MI$386,925 Executive Director $77,268 $74,254 2024
Future Urban Leaders WI$459,581 Executiver Director - Current $96,519 $93,851 2024
North Manatee Soccer Club FL$459,982 General Manager $22,000 $18,746 2025
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,314 2024
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $61,726 2023
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $46,655 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $32,885 2024
Hillside Connection CO$473,882 Founder $64,581 $57,655 2024
Michael's Daughter Foundation CA$369,362 President $14,000 $11,588 2023
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $29,730 2023
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $75,653 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2023 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 default7th
Total compensation (D + F), as reported (no adjustments)7th
Reportable pay only (column D), adjusted11th
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 (Cody Crawford) 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 75 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,903 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.