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PeerBasis
Compensation Comparability Determination

Nextstep Ministries

Executive Director / CEO

EIN 200287873
CA · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Wolfgang Fernandez, Executive Director / CEO ($27,524) against every comparable organization that fit the selection criteria — 56 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 25th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

56 organizations qualified on sector, size, and geography 56 within the band form the benchmarked peer set.

Distribution of comparable compensation

$130 total compensation of comparable organizations → $174,198 $27,524
$15,42110th
$28,05625th
$46,654Median
$78,69975th
$108,63390th
$27,524This org · 25th
p10$15,421
p25$28,056
p50$46,654
p75$78,699
p90$108,633
$27,524

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.

OrganizationStateTotal revenueTotal compSource
Northern California Dr Martin Luther King Jr Community FoundatioCA $164,851$96,662 990
Santa Monica Bay Area Human RelationsCA $166,141$80,844 990
Flourish Ministries IncCA $160,448$91,986 990
Sustainable Silicon ValleyCA $166,295$26,833 990
Hygieia Behavioral Health Foundation IncCA $166,700$120,000 990
Mattole Valley Resource CenterCA $151,615$29,283 990
587 Ministries IncCA $175,473$50,000 990
African American Wellness Center For Children FamiliesCA $180,993$28,464 990
Kindred Spirits Care FarmCA $183,337$10,000 990
El Emet IncCA $184,498$39,000 990
Cuyama Valley Family Resource CenterCA $186,476$46,978 990
The Caritas FoundationCA $137,500$18,203 990
Here To Serve IncCA $136,789$77,705 990
Beyond FistulaCA $192,936$7,392 990
Pelican Cove Counseling CenterCA $194,911$68,034 990
Charity For CharityCA $196,905$38,667 990
Vetcares IncCA $128,729$130 990
Careyes FoundationCA $128,003$16,473 990
Spring Research Innovation Network GroupCA $127,975$24,573 990
Chen Teng Hsiu Compassion FoundationCA $200,181$48,000 990
Ventura County Central Service Office IncCA $126,080$72,886 990
Lichen HealthCA $200,779$101,169 990
Live Oak Mental Wellness Project IncCA $205,144$14,368 990
The Latino Cancer InstituteCA $205,874$37,063 990
Return To Zero Hope IncCA $206,705$59,400 990

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 default25th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted29th
All sources (D + E + F), adjusted23rd

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 (Wolfgang Fernandez) 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 56 similarly situated organizations (Same NTEE sector (P20) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $27,524 is reasonable (approximately the 25th 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). 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.