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PeerBasis
Compensation Comparability Determination

Youth Emergency Services Foundation

Executive Director / CEO

EIN 020613686
WY · NTEE T11
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Melaragno, Executive Director / CEO ($94,424) against every comparable organization that fit the selection criteria — 61 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Mary Melaragno — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

61 organizations qualified on sector, size, and geography 61 within the band form the benchmarked peer set.

Distribution of comparable compensation

$321 total compensation of comparable organizations → $473,645 $94,424
$8,57610th
$15,73725th
$30,183Median
$54,01575th
$92,93890th
$94,424This org · 92nd
p10$8,576
p25$15,737
p50$30,183
p75$54,015
p90$92,938
$94,424

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 WY 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
The Henry Mize Charitable MS$487,553 Director $300 $321 2023
Fraternal Order Of Police Lodge 5 PA$496,981 President $22,702 $21,142 2024
Presidents Athletic Conference PA$482,308 Pac Commissioner $178,137 $170,796 2023
Community Foundations National Standards DC$503,266 Executive Director $18,720 $15,794 2023
Lindengrove Foundation Inc WI$474,792 Ceo $31,737 $31,867 2023
Kalamazoo Community Foundation Real MI$514,701 Ceo/president $33,301 $32,099 2024
Colorado Springs Child Nursery Ctr Foundation CO$461,370 Trustee $27,807 $24,900 2024
Fwrm Support Corporation IN$458,024 Ceo $40,226 $39,615 2024
Dane County Multi-agency Center Inc WI$450,061 Co-president $33,572 $32,743 2024
The Arc Northern Chesapeake Region MD$532,649 Ceo & President, The Arc Ncr $45,989 $40,152 2024
River Valley Charter School Foundation MA$446,702 Committee Member $15,327 $12,531 2025
The Hancock Properties Foundation OH$535,910 Secretary $15,778 $15,606 2024
Casa Esperanza Endowment Foundation NM$445,205 Executive Di $53,041 $53,276 2024
Lawton Community Foundation Affiliated OK$540,749 Trustee - Occf Rep. $26,629 $28,192 2023
Oakleaf Endowment Trust For MN$436,736 Chair $115,676 $106,742 2024
Gray Family Foundation OR$435,106 Asst Treasurer/asst Secretary $85,232 $73,917 2024
The Israel & Sylvia Goldberg Family AL$434,176 Secretary $8,500 $8,576 2024
The Baltimore Jewish Eldercare MD$551,532 Assistant Treasurer $526,937 $473,645 2023
Oak Ridge Public Schools TN$552,823 Executive Dir. $20,000 $19,632 2024
The Stranahan Supporting Organization OH$555,216 Secretary/treasurer $60,259 $61,363 2023
Powerquest Worldwide Ltd NC$426,209 President $85,000 $84,442 2023
Peggy & John Garson Family Foundation OH$425,359 Treasurer Thru 10/6/2022 $40,331 $41,070 2023
Rainbow Hospice Foundation Inc WI$557,893 President $95,292 $92,938 2024
Nfpa Education & Technology Foundation WI$561,654 President/ceo $65,108 $61,863 2025
Make-a-wish Foundation Guam GU$416,583 President Ceo $72,931 $72,931 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WY 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 WY 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 default92nd
Total compensation (D + F), as reported (no adjustments)89th
Reportable pay only (column D), adjusted93rd
All sources (D + E + F), adjusted16th

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 (Mary Melaragno) 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 61 similarly situated organizations (Same NTEE sector (T11), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $94,424 is reasonable (approximately the 92nd 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.