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PeerBasis
Compensation Comparability Determination

Walltown Childrens Theatre

Executive Director / CEO

EIN 562214825
NC · NTEE O99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Cara Williams, Executive Director / CEO ($18,000) against every comparable organization that fit the selection criteria — 80 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Cara Williams — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

80 organizations qualified on sector, size, and geography 80 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,476 total compensation of comparable organizations → $156,845 $18,000
$13,78610th
$26,91525th
$54,875Median
$72,40775th
$91,99390th
$18,000This org · 15th
p10$13,786
p25$26,915
p50$54,875
p75$72,407
p90$91,993
$18,000

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 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
The Children Are Our Future NM$387,948 President $6,000 $6,430 2023
300 For 300 MI$386,925 Executive Director $77,268 $77,186 2024
Connecting For Kids Of Westlake Oh OH$397,222 Executive Di $49,210 $50,443 2024
Focusedkids CO$398,476 Executive Director $71,500 $66,353 2024
The North Dakota High School Rodeo Association Inc ND$379,751 National Director $2,265 $2,406 2024
Art From Ashes Incorporated CO$379,371 Exec Dir $67,157 $64,163 2023
Seacoast Outright NH$379,006 Executive Director End 10/16/2023 $52,712 $48,497 2023
Providence Heights WA$401,941 Chief Program Officer $144,498 $128,903 2023
Restore Assemble Produce WA$403,672 Executive Director $78,500 $68,019 2024
Actup Theater Inc CT$405,607 Executive Director $132,805 $124,070 2023
Life Decisions Inc IL$374,246 Chief Vision $35,927 $34,183 2024
Michael's Daughter Foundation CA$369,362 President $14,000 $12,046 2023
Mnc 1240 Valencia Inc CA$368,991 Treasurer $35,919 $30,904 2023
Palmisano Foundation Inc LA$367,661 Executive Director $73,793 $78,640 2024
Two Cranes Institute WA$359,544 President & Exec. $67,000 $58,054 2024
Dream Big Basketball Academy NC$359,535 Executive Director $50,400 $50,400 2024
Made For More Foundation Inc FL$359,152 President $76,231 $69,308 2024
Fathers And Families Coalition UT$357,457 Executive Director $35,699 $34,450 2025
Carolina Winter Ensemble Association Inc SC$423,236 President $7,903 $8,215 2023
Cactus League Baseball Association Inc AZ$353,986 Executive Director - Nonvoting $133,350 $127,783 2023
Run Minnesota MN$352,201 Executive Director $56,135 $53,682 2024
The Elm Project CT$429,437 Executive Director $89,040 $80,797 2024
Yours Ministry VA$350,896 President/treasurer $60,000 $56,068 2024
Bethpage Discovery Program Inc NY$348,657 Director $15,358 $13,828 2023
Cochise Christian School Tuition Organization Inc AZ$432,094 Director $55,132 $51,315 2024

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 default15th
Total compensation (D + F), as reported (no adjustments)14th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted14th

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 (Cara Williams) 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 80 similarly situated organizations (Same NTEE sector (O99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,000 is reasonable (approximately the 15th 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.