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PeerBasis
Compensation Comparability Determination

Source Studio Inc

Executive Director / CEO

EIN 822238179
NC · NTEE P11
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Amanda Wiles, Executive Director / CEO ($80,450) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Amanda Wiles — reported title “EXECUTIVE DI”, 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

$2,239 total compensation of comparable organizations → $54,627 $80,450
$7,41210th
$10,98825th
$16,389Median
$40,33575th
$51,92890th
$80,450This org · 100th
p10$7,412
p25$10,988
p50$16,389
p75$40,335
p90$51,928
$80,450

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
Noah Project Foundation TX$62,462 Executive Director $8,623 $8,348 2023
1542 Constance Street Inc LA$62,500 Ceo $15,237 $16,238 2023
Pgc Qalicb PA$61,000 Treasurer $10,847 $10,169 2024
Society Of St Vincent De Paul MO$64,799 Ceo-resigned 9/13/2024 $36,739 $36,579 2024
Anchorage Foundation Inc FL$67,794 Executive Director $6,609 $6,009 2023
Lifespan Of Greater Rochester NY$56,291 President/ceo $56,826 $48,271 2024
The 565 Mayfield Foundation CA$70,154 Assistant Treasurer $20,190 $16,389 2024
Connecticut Counseling Centers Fund Inc CT$52,807 Executive Director And Pre $57,005 $50,244 2024
Path Foundation PA$50,737 President & Ceo $56,601 $54,627 2023
Disability Connections Foundation MI$73,959 Executive Di $2,307 $2,239 2024
The Jarc Foundation MI$76,451 Ceo $31,740 $30,796 2024
Ymca Of The East Bay Support Foundation CA$77,005 President $67,086 $54,455 2024
Jf&cs Foundation Inc GA$79,093 Cao $14,940 $14,538 2023
Rebecca Residence Foundation PA$80,480 Board Member $13,195 $12,735 2023
Friends Of Hospice WA$80,672 Executive Di $21,210 $17,850 2024
Big Brothers Big Sisters Of Miami FL$81,446 President & Ceo $12,086 $10,988 2023
Community Bridges Development Foundation AZ$81,911 Director $44,616 $40,335 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 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted12th

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 (Amanda Wiles) 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 (P11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $80,450 is reasonable (approximately the 100th 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.