Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Mz Foundation

Executive Director / CEO

EIN 204468327
TX · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David Mcarthur, Executive Director / CEO ($254,189) against every comparable organization that fit the selection criteria — 66 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 98th percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: David Mcarthur — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

66 organizations qualified on sector, size, and geography 66 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,107 total compensation of comparable organizations → $332,479 $254,189
$4,19610th
$8,80825th
$27,506Median
$60,17875th
$88,80590th
$254,189This org · 98th
p10$4,196
p25$8,808
p50$27,506
p75$60,178
p90$88,805
$254,189

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 TX 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
Maine Children's Scholarship Fund ME$72,109 Program Dire $19,488 $19,508 2024
Wpma Scholarship Foundation UT$72,092 Secretary/treasurer $31,724 $31,622 2025
Lift Womens Foundation IL$73,534 Executive Director $13,085 $12,860 2024
South Dakota Farmers Union Foundati SD$70,679 President $3,995 $4,538 2023
Denny Family Foundation VT$74,178 President $46,571 $48,245 2023
Onnemi International Ministries TX$74,227 Vice President Missionary $30,296 $29,515 2025
New York Press Association Scholarship NY$70,106 Secretary $15,600 $14,092 2024
Delores A Sachs Charitable Trust WI$74,789 Trustee $12,929 $13,498 2024
Vada Charitable Foundation Inc VA$75,990 President $90,961 $85,536 2025
United Food And Commercial Workers OH$68,518 Trustee $34,141 $36,149 2024
Western Telecommunications Alliance MT$77,444 Executive Vice President $51,810 $55,831 2024
Oscar & Mildred Larson Scholarship Trust PA$78,461 Provost $60,531 $62,127 2023
National Independent Automobile Dealers TX$78,487 President/ceo $15,238 $15,688 2023
Belafonte Family Foundation Inc NY$79,282 President/exec Director $99,000 $92,073 2023
Cma Education Foundation Inc CT$79,678 Executive Director $24,000 $23,160 2023
Wichita Falls Prca Rodeo Association TX$64,067 President $5,000 $5,000 2024
Texas Food & Fuel Association Scholarship Foundation TX$80,681 President $20,944 $20,944 2024
Michael Sadler Foundation MI$80,801 President $24,000 $25,496 2023
Golconda Foundation Inc OK$63,611 President $9,750 $10,733 2024
Schroeder Scholarship Fund PA$81,407 Trustee $12,300 $12,262 2024
High Plains Mental Health Center KS$62,337 Executive Director $48,469 $52,347 2024
Air Traffic Control Scholarship Fund VA$82,848 President And Ceo (Former) $42,750 $41,264 2024
Wsna Scholarship And Research WA$61,216 Secretary $2,065 $1,848 2024
Blackstone Valley Education Foundation Inc MA$84,170 Executive Director $52,400 $45,859 2025
The Buck Scholars Association Inc CA$85,060 Executive Director $42,500 $37,771 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TX 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 TX 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 default98th
Total compensation (D + F), as reported (no adjustments)98th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted65th

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 (David Mcarthur) 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 66 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $254,189 is reasonable (approximately the 98th 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.