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PeerBasis
Compensation Comparability Determination

Mass Assoc For Health Physical

Executive Director / CEO

EIN 237167348
MA · NTEE B03
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Maria Melchionda, Executive Director / CEO ($65,611) against every comparable organization that fit the selection criteria — 72 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 61st percentile of comparable organizationswithin the typical range

How comparable organizations were selected

72 organizations qualified on sector, size, and geography 72 within the band form the benchmarked peer set.

Distribution of comparable compensation

$649 total compensation of comparable organizations → $233,532 $65,611
$12,49710th
$23,46525th
$49,486Median
$92,73875th
$118,55990th
$65,611This org · 61st
p10$12,497
p25$23,465
p50$49,486
p75$92,738
p90$118,559
$65,611

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

OrganizationStateTotal revenueTotal compSource
California Association OfCA $269,871$209,398 990
North Texas Chapter Of The NationalTX $263,912$97,987 990
New Jersey Association For CollegeNJ $263,150$22,865 990
Southeast Missouri Preparatory SchoolMO $261,800$35,213 990
Universities Council On WaterIL $273,112$118,197 990
Schuylkill Community Education CouncilPA $273,566$118,599 990
National Association Of Corporate Directors - Chicago ChapterIL $260,305$142,229 990
Maine Music Educators AssociationME $259,983$23,636 990
Northeast Greek LeadershipPA $258,306$55,244 990
Midwest Principals Center IncIL $276,507$52,002 990
New England Center For AttentionVT $257,226$138,380 990
Lone Star State School Counselor AssociationTX $256,187$25,892 990
National Council On School FacilitiesDC $255,554$22,953 990
Meadowlands Regional 2040 Foundation IncNJ $253,386$7,264 990
Consortium For North American Higher Education Collaboration ConAZ $253,145$14,198 990
Dyslexia Center Of AustinTX $252,836$41,257 990
Consortium For EntrepreneurshipWV $283,070$93,036 990
Association For Practical & ProfessionalIN $249,118$57,164 990
The Association Of Asset Management ProfNE $248,153$1,233 990
Washington State Music TeachersWA $287,883$17,189 990
Gamma Iota Sigma FoundationOH $246,200$5,959 990
Delaware Mathematics Coalition IncDE $290,372$59,072 990
Nebraska Legal Diversity CouncilNE $241,500$149,613 990
Ohio School Health ServicesOH $241,396$21,236 990
Entrepreneurs Organization Of IowaIA $239,142$66,547 990

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 MA 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 default61st
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted61st
All sources (D + E + F), adjusted54th

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 (Maria Melchionda) 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 72 similarly situated organizations (Same NTEE sector (B03), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $65,611 is reasonable (approximately the 61st 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.