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PeerBasis
Compensation Comparability Determination

Care Resources Inc

Executive Director / CEO

EIN 562219356
NC · NTEE F20
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Craig Willingham, Executive Director / CEO ($26,500) against every comparable organization that fit the selection criteria — 145 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 21st percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Craig Willingham — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

145 organizations qualified on sector, size, and geography 145 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $222,173 $26,500
$16,19310th
$31,07325th
$51,645Median
$68,20975th
$89,03790th
$26,500This org · 21st
p10$16,193
p25$31,073
p50$51,645
p75$68,209
p90$89,037
$26,500

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
Nick's Place Inc MD$388,231 Executive Director $85,852 $75,451 2024
Claudias And Eddies Place Nfp IL$388,331 Director $104,000 $98,952 2023
Oregon Mind Body Institute OR$388,883 Executive Di $83,015 $72,470 2024
A Peace Of Mind Sl Corporation CA$377,191 President $64,800 $52,600 2024
Student Leadership Services Inc MI$393,634 Executive Di $70,298 $68,209 2024
Guilford County Solution To The NC$394,014 President And Executive Director $37,500 $35,485 2025
Choice Recovery Coaching Inc MA$373,136 Alves $46,800 $39,533 2024
Drug Free Marion County IN$372,229 Executive Director $88,250 $90,069 2023
Stepping Stones Behavioral Health MT$372,199 Executive Dir. $36,400 $37,974 2023
Serenity Consultants Inc OH$395,700 Executive Di $29,409 $30,146 2023
Western Maine Addiction Recovery Initiative ME$369,918 Executive Director $62,060 $60,143 2023
San Francisco Drug Users Union CA$368,545 Executive Dir. $37,500 $30,440 2024
Love And Respect Community For Recovery And Wellness Inc NC$365,288 Executive Director $69,712 $67,712 2024
Seekhealing NC$403,756 Executive Director $51,337 $49,864 2024
Community Resources United To Stop IA$406,780 Executive Director $67,664 $69,646 2024
Alcohol & Addictions Resource IN$406,834 Executive Di $60,000 $59,480 2024
Edna's Circle IL$407,363 Executive Director $21,340 $19,722 2024
New Hampshire Lawyers Assistance Program NH$359,591 Executive Director $103,200 $89,577 2024
Ccb Foundation Inc MA$359,345 Treasurer $1 $1 2024
Louisville Recovery Community Connections Inc KY$409,278 Executive Director $70,000 $70,697 2024
Recover Houses Of Rochester Inc NY$357,174 Chairman $55,200 $46,889 2024
The Shepherd's Way Christian Ministries Inc IN$411,659 Executive Director $22,608 $23,074 2023
Sower Organization IL$412,590 President $110,750 $102,352 2024
Phatt Chance Community Services CA$414,888 President $20,804 $17,386 2023
Calibrate A Non Profit Corporation CA$351,799 Executive Director $22,800 $18,030 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NC 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 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 default21st
Total compensation (D + F), as reported (no adjustments)20th
Reportable pay only (column D), adjusted23rd
All sources (D + E + F), adjusted21st

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 (Craig Willingham) 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 145 similarly situated organizations (Same NTEE sector (F20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,500 is reasonable (approximately the 21st 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.