Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Walk N Rollers

Executive Director / CEO

EIN 825421547
CA · NTEE B12
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of James Shanman, Executive Director / CEO ($101,269) against every comparable organization that fit the selection criteria — 88 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 85th percentile of comparable organizationswithin the typical range

Benchmarked executive: James Shanman — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

88 organizations qualified on sector, size, and geography 88 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,179 total compensation of comparable organizations → $158,959 $101,269
$11,55910th
$31,46725th
$58,868Median
$85,55475th
$118,02990th
$101,269This org · 85th
p10$11,559
p25$31,467
p50$58,868
p75$85,554
p90$118,029
$101,269

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 CA 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
Associated Builders And Contractors LA$334,677 Executive Director $33,959 $44,583 2023
Delaware County By5 Early Childhood IN$330,791 Executive Di $95,568 $116,713 2024
San Joaquin County Office Of Education CA$328,568 President $76,113 $74,151 2025
Pamlico Partnership For Children Inc NC$342,286 Executive Director $58,650 $72,253 2023
African Conservation Centre Us CO$325,707 Scrty/execut $39,600 $43,974 2024
Legacy Scholars MI$344,615 Executive Director $8,583 $9,995 2025
Magnet Educational Choice FL$348,303 Chief Executive Officer $21,760 $24,373 2023
Mission San Juan Bautista CA$348,704 Executive Director $63,000 $63,000 2024
Educate2envision International Inc CA$351,294 Executive Dir. $61,589 $61,589 2024
Sevier County Partners In Progress TN$353,505 Executive Di $57,174 $71,654 2023
Waco Isd Education Foundation TX$353,927 Executive Director $79,385 $94,679 2023
Malama Honua Public Charter School HI$359,146 Executive Di $20,182 $20,925 2024
Advanced Home School Education Inc CA$309,375 Treasurer $96,750 $96,750 2024
Zionsville Education Foundation Inc IN$360,985 Executive Dir. $48,825 $61,389 2023
The Parents' Campaign MS$307,104 Sec/treas/exec Director $117,673 $156,259 2023
Eudora Schools Foundation Inc KS$305,600 Executive Dir. $41,359 $50,411 2025
Inclusive Education Project CA$302,917 Executive Dir. $86,584 $86,584 2024
Jacob And Clara Faber Community OH$366,746 President & $129,595 $158,959 2024
Cg Jung Foundation For Analytical NY$297,880 Executive Di $101,331 $103,306 2025
Public School Funding Alliance WA$297,734 Executive Director $7,698 $7,982 2024
Activate School Fundraising Inc GA$294,899 President $34,075 $40,849 2023
Goddard Education Foundation KS$292,521 Executive Di $64,841 $83,519 2023
Gahanna-jefferson Education Foundation OH$380,947 Executive Director $19,986 $24,514 2024
Henry County Prevention Coalition TN$381,568 Director $61,135 $72,501 2025
South Carolina Virtual Education SC$286,962 Executive Di $30,800 $38,311 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default85th
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted64th

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 (James Shanman) 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 88 similarly situated organizations (Same NTEE sector (B12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $101,269 is reasonable (approximately the 85th 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.