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PeerBasis
Compensation Comparability Determination

The Social Enterprise Fund Inc

Executive Director / CEO

EIN 260431935
FL · NTEE Q32
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Beth Morgan, Executive Director / CEO ($2,400) against every comparable organization that fit the selection criteria — 20 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Mary Beth Morgan — reported title “DIRECTOR”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

20 organizations qualified on sector, size, and geography 20 within the band form the benchmarked peer set.

Distribution of comparable compensation

$5,771 total compensation of comparable organizations → $262,546 $2,400
$20,52810th
$46,06525th
$81,578Median
$112,68375th
$158,78990th
$2,400This org · 0th
p10$20,528
p25$46,065
p50$81,578
p75$112,683
p90$158,789
$2,400

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 FL 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
Jubilee Usa Network DC$168,246 Executive Dir. $189,520 $177,034 2024
Junior Achievement Of Middletown Area OH$167,633 President/ed $73,123 $80,317 2025
Junior Achievement Of Hawaii Inc HI$165,759 President $94,682 $92,901 2023
All Seasons Community Services MN$182,386 Ceo $24,124 $26,124 2023
Code To Inspire Inc DE$161,214 Ceo $108,000 $112,568 2024
Eha Impact Ventures Inc DE$160,913 Ceo $244,665 $262,546 2023
Lumeya International Ministries Inc CA$185,831 President $22,168 $20,979 2023
Junior Achievement Of Mad River Region Ohio OH$187,188 President $36,797 $42,712 2023
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $47,183 2024
Global Leadership Inc GA$205,959 Executive Di $105,600 $113,026 2024
Social Inquiry Inc NY$135,894 Secretary $6,000 $5,771 2024
Union Microfinanza Inc MI$129,176 President $14,992 $16,472 2024
Panel Group Thought For Action DC$125,863 Director $74,539 $69,628 2024
Aguaclara Reach Inc NY$224,320 Director $86,121 $82,839 2024
Center For Growth And Opportunity UT$227,736 President $143,888 $156,762 2024
African Hospitality Institute WA$235,222 Field Director $80,000 $78,495 2023
Ibec Ventures PA$243,259 Managing Director $116,100 $126,885 2023
Beyond Capital Fund TX$249,507 Treasurer/se $80,000 $85,185 2024
Farms International Inc MN$253,049 Executive Di $60,985 $62,492 2025
House On The Hill Inc KY$256,964 President $86,000 $98,354 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted10th
All sources (D + E + F), adjusted0th

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 (Mary Beth Morgan) 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 20 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,400 is reasonable (approximately the 0th 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.