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PeerBasis
Compensation Comparability Determination

Beyond Our Walls Inc

Executive Director / CEO

EIN 331087506
SC · NTEE B90
FY ending 2024-07-31
June 9, 2026

This analysis benchmarks the total compensation of Joyce Maybin Nesmith, Executive Director / CEO ($40,820) against every comparable organization that fit the selection criteria — 453 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 30th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joyce Maybin Nesmith — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

453 organizations qualified on sector, size, and geography 453 within the band form the benchmarked peer set.

Distribution of comparable compensation

$10 total compensation of comparable organizations → $430,862 $40,820
$13,13310th
$33,73725th
$56,641Median
$79,40875th
$104,58390th
$40,820This org · 30th
p10$13,133
p25$33,737
p50$56,641
p75$79,408
p90$104,583
$40,820

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
Tree Top Kids MN$355,066 Executive Director $70,473 $66,749 2024
Global Leaders Inc CO$355,123 Executive Director $16,250 $14,936 2024
Customized Education Designs WA$352,700 President $14,900 $12,787 2024
The Commonwealth Coast Conference Inc MA$352,498 Commissioner $103,000 $91,341 2023
Community Sailing School Foundation MI$355,646 Ceo $30,000 $29,682 2024
Teach Not Punish Family Resource Center Inc OK$355,767 Executive Director $108,353 $114,366 2024
The Swaliga Foundation MD$355,997 Executive Director/vice Chair $70,000 $62,731 2024
Fair Opportunity Project WI$356,108 Board Co-president $48,827 $47,619 2025
International Gay & Lesbian Travel FL$351,119 President & $13,478 $12,495 2023
Yes We Can World Foundation CA$357,183 Chief Executive Officer $45,000 $37,247 2024
Iskra Books WA$358,430 Board President $9,500 $8,153 2024
Imaginarium Inc KS$358,444 President $56,875 $60,637 2023
Fredericksburg Education Initiative Inc TX$349,439 Executive Director $89,034 $83,169 2025
Apples To Zucchini Cooking School CA$358,656 Executive Director $25,040 $20,726 2024
Kentucky School Plant Mgmt Assn Inc KY$348,771 Executive Di $59,187 $60,953 2024
Glaucoma Research And Education Group CA$348,575 Research Director $40,000 $33,108 2024
Mainstay Christian Academy PA$359,646 Board Member $34,116 $31,771 2025
Center For Navigating Family Change Inc GA$359,706 Ext Director $50,000 $49,614 2023
Extended School Program Inc TN$348,144 Prog. Director $108,208 $106,217 2025
Nat King Cole Generation Hope Inc FL$347,809 Executive Director $80,000 $74,166 2023
Baroque Chamber Orchestra Of Colorado CO$347,299 President $7,946 $7,115 2025
The Undergraduate Interfraternity CO$360,997 President $6,600 $6,066 2024
Community Alliance For Learning CA$345,986 Executive Dir. $57,105 $46,048 2025
The Innovation Foundation Inc IL$345,070 Director $200,000 $188,473 2024
Prime Factor WA$344,699 Lead Teacher $39,871 $34,217 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 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 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 default30th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted32nd
All sources (D + E + F), adjusted27th

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 (Joyce Maybin Nesmith) 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 453 similarly situated organizations (Same NTEE sector (B90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $40,820 is reasonable (approximately the 30th 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.