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PeerBasis
Compensation Comparability Determination

The Reciprocity Foundation

Executive Director / CEO

EIN 201959280
NY · NTEE P80
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Teresa Mateus, Executive Director / CEO ($18,750) against every comparable organization that fit the selection criteria — 12 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 42nd percentile of comparable organizationswithin the typical range

How comparable organizations were selected

12 organizations qualified on sector, size, and geography 12 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,200 total compensation of comparable organizations → $88,822 $18,750
$10,74210th
$13,26225th
$38,358Median
$61,96875th
$85,12590th
$18,750This org · 42nd
p10$10,742
p25$13,262
p50$38,358
p75$61,968
p90$85,125
$18,750

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 NY 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 Way Home Adoption Inc TX$5,609 Program Director $75,500 $83,578 2024
The British Home Life Services IL$5,679 Ceo $50,336 $54,764 2024
Itasca Hospice Foundation MN$5,694 Executive Director $34,375 $38,699 2023
Technology Training Licenses Inc TX$5,021 President/ceo $16,000 $18,236 2023
Reclamation And Restoration Ministries Inc LA$6,148 Chairman And Ceo $72,890 $88,822 2024
Noahh So Inc LA$6,464 Executive Director $10,978 $13,772 2023
Sada Mujer Inc GA$4,350 President $10,240 $11,730 2023
Happy Home For The Handicapped Inc ID$4,205 Director $72,455 $85,297 2024
Community Living Corporation MI$7,665 Ceo $33,282 $38,016 2024
Mercy Ministries Inc SC$7,684 Director $38,000 $45,167 2023
Greater Hood Community Development Corporation NY$7,800 Program Director $4,200 $4,200 2024
Outfitters Incorporated IN$8,072 Executive Director $9,351 $10,632 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY 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 NY 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 default42nd
Total compensation (D + F), as reported (no adjustments)42nd
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted33rd

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 (Teresa Mateus) 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 12 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $18,750 is reasonable (approximately the 42nd 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.