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PeerBasis
Compensation Comparability Determination

Walla Walla University Alumni

Executive Director / CEO

EIN 911156522
WA · NTEE B54Z
FY ending 2024-06-30
June 10, 2026

This analysis benchmarks the total compensation of Laurel Rogers, Executive Director / CEO ($550) against every comparable organization that fit the selection criteria — 1705 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 1st percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

1,705 organizations qualified on sector, size, and geography 1,705 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $492,874 $550
$9,08510th
$23,21425th
$46,295Median
$70,16375th
$100,22190th
$550This org · 1st
p10$9,085
p25$23,214
p50$46,295
p75$70,163
p90$100,221
$550

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 WA 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
Maine Society Of Cpas ME$181,906 Executive Director $108,994 $118,761 2025
Building Baja's Future $181,985 Managing Director $48,000 $48,000 2024
The Brother David Darst Center For IL$181,803 Executive Director $70,006 $79,143 2023
Winchester Education Foundation Inc VA$181,748 Executive Director $14,394 $15,982 2023
Fdr Corp NV$181,714 Corporate Officer $39,798 $44,557 2024
Southeast Regional Library System Serls OH$181,677 Director/facility Manager $89,012 $108,412 2023
Seneca Past And Present Inc KY$182,199 Treasurer $25,354 $30,425 2024
Minne MN$182,257 Executive Director Beginning July $56,731 $64,461 2023
Artplace Mississippi Inc MS$182,388 Executive Di $40,000 $48,477 2025
Scientiae Inc FL$182,457 President $781 $819 2024
Monroe County Bar Center For Education NY$181,226 Executive Director - Thru Dec 2024 $17,320 $17,031 2025
Spring-mar Preschool Association Inc VA$182,611 School Director $31,106 $32,681 2025
Cape Henlopen Educational Fund DE$182,706 Admin Manage $24,578 $26,186 2025
Kidz Clubhouse ND$181,028 Director $4,042 $4,954 2024
Livingston Arts Council Inc MI$182,835 Vp Programmi $56,704 $67,303 2023
Raymond Schools Foundation WA$182,859 Secretary/treas $2,400 $2,400 2024
Estes Park Learning Place Inc CO$182,902 Executive Director $56,156 $60,143 2024
St Charles City County Library MO$180,821 Library Foundation Directo $17,144 $20,281 2024
Empigo Academy Inc IA$183,107 Dean Of Students $21,900 $26,092 2025
Agc Of Iowa Foundation IA$183,174 Executive Vice President $31,254 $38,223 2024
Concordia Lutheran Schools Of Omaha NE$183,176 President $67,643 $83,662 2023
Opportunity Thrive Inc MI$183,212 Executive Di $56,650 $65,310 2024
Dc Creative Writing Workshop Inc DC$183,216 Executive Di $81,033 $79,424 2024
Maryland Association Of Certified Public MD$180,557 Ceo $24,437 $25,518 2024
Ephrata Area Education Foundation PA$183,502 Executive Di $57,338 $65,753 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WA 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 WA 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 default1st
Total compensation (D + F), as reported (no adjustments)1st
Reportable pay only (column D), adjusted14th
All sources (D + E + F), adjusted0th

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 (Laurel Rogers) 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 10, 2026, comparing compensation against 1705 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $550 is reasonable (approximately the 1st 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 10, 2026.