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PeerBasis
Compensation Comparability Determination

Rosemarys Wish Kids Inc

Executive Director / CEO

EIN 050518899
RI · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Rosemary Bowers, Executive Director / CEO ($31,200) against every comparable organization that fit the selection criteria — 95 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 32nd percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

95 organizations qualified on sector, size, and geography 95 within the band form the benchmarked peer set.

Distribution of comparable compensation

$318 total compensation of comparable organizations → $187,778 $31,200
$5,50510th
$22,12825th
$44,894Median
$68,55975th
$88,94490th
$31,200This org · 32nd
p10$5,505
p25$22,128
p50$44,894
p75$68,559
p90$88,944
$31,200

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 RI 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
Samaritan Works Inc OH$170,065 Executive Di $50,000 $56,860 2023
Inside Out Thrift Ministries Inc IL$173,631 President $3,780 $3,990 2023
Four Winds American Indian Council CO$165,663 Exec Dir Chair $48,000 $48,000 2024
Hagars Heart TX$165,357 Executive Dir. $33,875 $35,339 2024
Hope Centers For Children Of Africa WI$179,084 Executive Di $38,001 $42,611 2023
Ma Hilas Heart Project Foundation TX$159,688 President & Ceo $180,000 $187,778 2024
The 5ive Pillars Organization CA$181,873 Executive Dir. $19,000 $17,110 2024
Waggies By Maggie And Friends Inc DE$183,586 President $4,747 $4,847 2024
Operation Red White And Brave Foundation AR$184,455 Chairman Of The Board $44,000 $53,103 2023
The Seven Project Inc FL$156,972 Chief Executive Officer $17,800 $17,954 2023
Communities Of Belonging WA$156,768 Executive Director $65,000 $60,691 2024
Tri County Community Health Fund WA$154,307 Director $57,970 $54,127 2024
Long Island Coalition Against Bullying NY$153,708 Executive Director $56,160 $52,924 2024
A Second Wish By Demetrius Inc FL$187,840 Executive Director / Ceo $26,000 $25,472 2024
Esteem Total Transformation NC$188,177 Owner $54,000 $58,189 2024
The Fuqua Foundation IL$190,580 Director $13,447 $13,431 2025
Hearts Of Empowerment Inc VA$192,110 Ceo $33,275 $34,496 2023
Pilipino Senior Resource Center CA$193,011 Executive Dir. $24,950 $22,468 2024
Lafayette Fire Department Relief MN$148,445 Secretary $300 $318 2023
Thrive 360 Ministries Inc FL$146,224 President $75,324 $73,796 2024
The Bridge Of West Tennessee Inc TN$196,990 Treasurer $17,752 $19,460 2024
Friends Of The Ulyssess S Grant NY$197,672 Executive Di $19,862 $19,271 2023
Servantworks Inc IL$197,794 Asian Ministries Director $75,600 $77,511 2024
The Charlotte Center For The Humanities Inc NC$198,268 Executive Director $60,250 $63,251 2025
Tears ND$199,121 President $3,790 $4,338 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to RI 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 RI 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 default32nd
Total compensation (D + F), as reported (no adjustments)32nd
Reportable pay only (column D), adjusted33rd
All sources (D + E + F), adjusted28th

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 (Rosemary Bowers) 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 95 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,200 is reasonable (approximately the 32nd 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.