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PeerBasis
Compensation Comparability Determination

Mattie J T Stepanek Foundation Inc

Executive Director / CEO

EIN 202743852
MD · NTEE G195
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Jennifer S Stepanek, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 65 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 29th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

65 organizations qualified on sector, size, and geography 65 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,030 total compensation of comparable organizations → $172,467 $26,000
$10,56110th
$21,71125th
$45,945Median
$62,51475th
$79,68090th
$26,000This org · 29th
p10$10,561
p25$21,711
p50$45,945
p75$62,514
p90$79,680
$26,000

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 MD cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Spina Bifida Assocation OfFL $97,737$36,057 990
Alcanzando IncFL $95,659$44,652 990
Massachusetts Health InformationMA $105,006$62,485 990
Austens Autistic AdventuresTX $91,730$19,460 990
Livlyme FoundationCO $105,282$51,249 990
Cleveland-rutherford Kidney AssociationNC $91,389$63,873 990
Virginia Association Of Workers For TheVA $106,184$9,382 990
Connecticut Coalition For Organ AndCT $90,661$68,189 990
Trisomy 18 Support IncMI $90,139$52,403 990
Melanoma Education Foundation IncMA $88,728$13,070 990
American Council Of The BlindOH $109,566$47,317 990
Shattuck Partners IncMA $109,761$34,554 990
South Carolina Ovarian Cancer FoundationSC $110,142$45,945 990
Spina Bifida Association Of ArizonaAZ $86,223$47,806 990
Carroll County Memorial HospitalMO $111,566$34,362 990
Bakes For Breast Cancer IncMA $85,248$5,602 990
University Clinical Neurologists IncIN $112,636$2,030 990
Landon Pediatric FoundationCA $112,813$74,813 990
Prep4goldVA $113,127$63,291 990
Global Aging InstituteVA $113,500$103,324 990
The Airway RevolutionNY $113,534$56,329 990
Field Neurosciences InstituteMO $113,997$62,514 990
Iowa Radio Reading Information ServiceIA $114,004$63,102 990
Heart Disease Research InstituteAZ $82,826$26,153 990
My XxyAZ $114,604$31,974 990

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 MD 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 default29th
Total compensation (D + F), as reported (no adjustments)31st
Reportable pay only (column D), adjusted35th
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 (Jennifer S Stepanek) 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 65 similarly situated organizations (Same NTEE major group (G), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 29th 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.