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PeerBasis
Compensation Comparability Determination

Sweet Monday Inc

Executive Director / CEO

EIN 200880508
VA · NTEE X83
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Paula Nelson, Executive Director / CEO ($25,700) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$7,009 total compensation of comparable organizations → $132,071 $25,700
$15,62310th
$26,97825th
$47,972Median
$78,12075th
$113,33390th
$25,700This org · 24th
p10$15,623
p25$26,978
p50$47,972
p75$78,120
p90$113,333
$25,700

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 VA 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
Media For Christ CA$198,673 President $18,000 $16,098 2024
They Need The Bible MN$214,332 Founder $100,991 $103,352 2024
Larger Story Inc CO$198,032 Secretary $49,583 $47,972 2025
Living The New Life Ministries NC$220,236 President $72,000 $77,050 2024
Braille Bibles International MO$222,178 President $113,608 $128,304 2023
It's A New Day Inc GA$225,289 Sec/treasurer $6,731 $7,009 2024
The Korean Baptist Press Of The United States Inc GA$227,059 President $34,722 $36,158 2024
Congregation Tifereth Bnai Torah NY$176,780 Pres $137,072 $132,071 2023
Barclay Press Inc OR$167,273 President $54,000 $51,937 2024
St Bonaventure Publications MT$152,765 President $86,000 $96,011 2024
Message Of Life Ministries TN$148,967 President $69,700 $78,120 2023
The Korean Christian Times Corp GA$272,408 Secretary $40,268 $43,172 2023
White Horse Ministries Inc ID$275,261 President $13,921 $15,790 2023
Ewtn Publishing Inc AL$281,154 Chairman, Ceo & Governor $33,200 $38,245 2023
Faithtree Resources CA$301,860 Executive Director $75,000 $69,055 2023
Fundacion Ramon Pane Inc FL$304,158 Director $15,800 $15,373 2024
The Jewish Learning Group Inc NY$307,347 Pres./dir. $28,000 $26,978 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to VA 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 VA 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 default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted35th
All sources (D + E + F), adjusted24th

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 (Paula Nelson) 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 17 similarly situated organizations (Same NTEE sector (X83), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $25,700 is reasonable (approximately the 24th 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.