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PeerBasis
Compensation Comparability Determination

Angelwish Inc

Executive Director / CEO

EIN 223658778
NJ · NTEE P58
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Shimul Mehta, Executive Director / CEO ($119,792) 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 100th percentile of comparable organizationsabove the 90th percentile — board review recommended

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

$833 total compensation of comparable organizations → $87,413 $119,792
$10,74310th
$33,61825th
$39,858Median
$50,46775th
$59,87590th
$119,792This org · 100th
p10$10,743
p25$33,618
p50$39,858
p75$50,467
p90$59,875
$119,792

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

OrganizationStateTotal revenueTotal compSource
Christmas For Kids IncTN $196,190$41,167 990
Birthday BlessingsMO $205,229$36,710 990
Love SocietyAZ $212,063$33,618 990
Food For Thought Toledo IncOH $159,657$87,413 990
Christmas CommandosCO $158,334$15,648 990
Utah Police Civilian AssociationUT $153,038$41,475 990
Toy Shop Of Duncan IncOK $226,006$62,891 990
Pastor In Residence Ministries IncMI $230,485$50,467 990
Repurposed BloomsAL $144,736$39,377 990
Pay It Forward Outreach CorpFL $235,922$11,160 990
The Christmas Cheer All Year ProgramCA $247,503$50,727 990
Childrens Christmas Party OfFL $254,667$39,858 990
My Joyful HeartIL $266,757$36,337 990
Waukesha County Christmas ClearingWI $268,507$49,616 990
Wright-hennepin Electric TrustMN $268,605$833 990
Kenosha Christmas Charities IncWI $278,814$10,118 990
The Christmas Cheer Agency Of AlamanceNC $280,428$57,864 990

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 NJ 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 default100th
Total compensation (D + F), as reported (no adjustments)100th
Reportable pay only (column D), adjusted100th
All sources (D + E + F), adjusted100th

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 (Shimul Mehta) 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 (P58), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $119,792 is reasonable (approximately the 100th 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.