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PeerBasis
Compensation Comparability Determination

Partners In Sustainable Development International

Executive Director / CEO

EIN 201718533
MO · NTEE Q123
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Jernigan, Executive Director / CEO ($59,640) against every comparable organization that fit the selection criteria — 23 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 83rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Nancy Jernigan — reported title “Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

23 organizations qualified on sector, size, and geography 23 within the band form the benchmarked peer set.

Distribution of comparable compensation

$637 total compensation of comparable organizations → $130,439 $59,640
$4,91810th
$16,23425th
$24,860Median
$53,15775th
$83,78890th
$59,640This org · 83rd
p10$4,918
p25$16,234
p50$24,860
p75$53,157
p90$83,788
$59,640

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 MO 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
Comite En Union Para Salvadorenos NJ$397,912 Exec Dir $20,395 $16,699 2024
Womens Empowerment International CA$389,342 Executive Director $106,600 $84,415 2024
Netzach Yaakov NY$427,712 President $28,000 $23,203 2024
Highland Support Project VA$433,174 Director $58,500 $53,330 2023
Health For India Inc KS$443,494 President $57,998 $57,461 2024
Charles Antetokounmpo Family Foundation MN$368,862 Deputy Director $143,947 $130,439 2024
India Connection Ministries Inc NY$366,574 Executive Director $27,500 $22,789 2024
American Friends Of Ponovez NY$449,096 President $28,172 $23,346 2024
Children Of Zion Of Maryland Inc MD$348,515 Executive Director $39,000 $33,437 2024
Chosen And Cherished Ministries Inc NY$338,893 President/treas $18,000 $14,917 2024
Friends Of Fountain Of Hope OH$333,059 Board Member $637 $637 2023
Gather1 TX$488,457 President $36,000 $33,024 2024
War Child Usa Inc NY$492,916 Board Member/president $30,000 $24,860 2024
American Friends Of Thorat Chajm Inc NY$495,174 President $14,025 $11,623 2024
Abrahams Tent Inc NY$313,586 Director $22,500 $19,196 2023
One Heart Global Ministries NC$505,698 Trustee $30,000 $29,267 2023
Ono Friends Inc NJ$511,438 Director $60,000 $49,128 2024
Epic Foundation Inc NY$299,012 Assistant Treasurer & Assistant Cfo $3,912 $3,242 2024
Mission Life International Inc NY$518,219 Presidentdirector $2,600 $2,218 2023
Philip Hayden Foundation Inc CA$283,376 President $102,639 $81,278 2024
Amrita-seattle WA$277,588 President $62,679 $52,983 2023
Empowering Education International TX$586,189 Director $17,190 $15,769 2024
All Access International TX$589,081 President $94,369 $86,570 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO cost of living and 2023 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 MO 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 default83rd
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted74th

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 (Nancy Jernigan) 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 23 similarly situated organizations (Same NTEE sector (Q12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $59,640 is reasonable (approximately the 83rd 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.