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PeerBasis
Compensation Comparability Determination

Willow Oak Montessori Childrens House

Executive Director / CEO

EIN 561986129
NC · NTEE B99Z
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Susan Johnstone, Executive Director / CEO ($26,888) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Susan Johnstone — reported title “HEAD OF SCHOOL”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$135 total compensation of comparable organizations → $152,302 $26,888
$2,24010th
$39,67525th
$56,829Median
$84,54075th
$112,34490th
$26,888This org · 24th
p10$2,240
p25$39,675
p50$56,829
p75$84,540
p90$112,344
$26,888

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 NC 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
Communities In Schools NC$459,583 Executive Dir. $58,102 $59,818 2023
Uncw Research Foundation NC$444,105 President $54,419 $53,016 2025
Pupusas For Education NC$437,399 Executive Dir. $2,760 $2,760 2024
Open Way Learning NC$554,064 Executive Director $73,004 $73,004 2024
Muslim Power Building Project NC$556,011 Executive Director $39,675 $39,675 2024
Atlantic Indoor Association NC$408,083 Colorguard C $1,500 $1,461 2025
Student Action With Farmworkers NC$586,422 Executive Director $62,282 $62,282 2024
Bethel Enrichment Center Incorporated NC$376,665 Vice President $135 $135 2024
The Resiliency Collaborative Inc NC$368,490 Executive Director Former $84,540 $84,540 2024
Council Of Public Liberal Arts Colleges NC$360,337 Executive Director $40,148 $40,148 2024
Classical Scholars Inc NC$347,341 Executive Director, Teacher $46,105 $46,105 2024
Academy Of Legal Studies In Business NC$342,452 Executive Secretary $22,914 $23,591 2023
The St Sophia School NC$330,637 Head Of School $58,333 $56,829 2025
Leadership Triangle Inc NC$671,261 Executive Director $136,024 $132,518 2025
Libforall Foundation NC$689,829 Chairman And Ceo $152,302 $152,302 2024
Raleigh Nursery School Inc NC$693,488 Executive Di $85,033 $85,033 2024
Aspire Community Capital NC$705,865 Ceo $96,058 $98,895 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 NC 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted76th

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 (Susan Johnstone) 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 17 similarly situated organizations (Same NTEE sector (B99) + NC + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,888 is reasonable (approximately the 24th 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.