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PeerBasis
Compensation Comparability Determination

Pops Passion

Executive Director / CEO

EIN 852610895
NC · NTEE B80
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Dennis Williams, Executive Director / CEO ($77,500) against every comparable organization that fit the selection criteria — 83 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

83 organizations qualified on sector, size, and geography 83 within the band form the benchmarked peer set.

Distribution of comparable compensation

$219 total compensation of comparable organizations → $119,519 $77,500
$5,17410th
$16,78425th
$35,323Median
$54,84275th
$78,20790th
$77,500This org · 89th
p10$5,174
p25$16,784
p50$35,323
p75$54,842
p90$78,207
$77,500

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
Associated Students Of Whittier College CA$258,096 President $5,349 $4,470 2023
Columbia Uplift Inc IL$257,902 President $4,800 $4,436 2024
Mifal Hafatza Inc NY$266,922 President $24,000 $20,386 2024
The Attitude Is Everything Foundation AZ$267,282 Executive Director $47,687 $43,112 2024
Capital Foundation Of New York Inc NY$268,835 President And Director $4,603 $3,910 2024
Oakland Homeschool Music Inc MI$254,609 President / Ceo $14,788 $14,772 2023
Making The Right Connections Inc CA$269,550 President & Ceo $27,999 $22,728 2024
North Shore Coalition IL$253,489 Executive Director $13,924 $13,248 2023
The Summer Institute Inc TX$271,230 Treasurer, Executive Director $18,462 $16,913 2025
Believe In A Dream Inc IN$251,306 Executive Dir. $56,731 $57,900 2023
Mz Goose Inc FL$274,308 Ceo President $4,326 $3,820 2024
Brooklyn Debate League Inc NY$248,729 Executive Director $89,020 $75,618 2024
Families Aspiring In Trust And Holiness Catholic Home Education Community I FL$275,438 Officer $16,440 $14,518 2024
Beta Sigma Phi Charitable Foundation MO$248,195 Director/president $5,018 $4,996 2024
Latitude Learning Resources NH$246,741 President $18,650 $16,188 2024
Small Hands On Art WA$244,415 President Director $60,000 $50,498 2024
Young Money Finances MI$244,000 Executive Director $34,000 $33,964 2023
The Evolved Network Nfp IL$243,834 Executive Director And President $85,000 $78,554 2024
Association Of Texas Small School Bands TX$282,096 Executive Director $60,000 $54,965 2025
Thrive Longview Inc TX$241,667 Director $58,191 $54,719 2024
Project Ledo OR$282,845 President & Executive Director $87,629 $76,498 2024
Heritage Instructional Services MD$288,183 Program Admin $27,736 $23,748 2025
Nino De La Caridad Inc NY$235,024 Executive Di $23,300 $19,792 2024
Middlesex League Inc MA$233,073 Treasurer $8,502 $6,997 2025
Neighborhood Youth Services Inc MN$232,008 Executive Di $36,923 $34,297 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 default89th
Total compensation (D + F), as reported (no adjustments)84th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted82nd

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 (Dennis 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 83 similarly situated organizations (Same NTEE sector (B80), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $77,500 is reasonable (approximately the 89th 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.