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PeerBasis
Compensation Comparability Determination

A Second Wish By Demetrius Inc

Executive Director / CEO

EIN 262649851
FL · NTEE P99
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Angela Small, Executive Director / CEO ($26,000) against every comparable organization that fit the selection criteria — 111 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

111 organizations qualified on sector, size, and geography 111 within the band form the benchmarked peer set.

Distribution of comparable compensation

$325 total compensation of comparable organizations → $191,667 $26,000
$9,16910th
$27,23225th
$47,737Median
$71,42875th
$91,29990th
$26,000This org · 24th
p10$9,169
p25$27,232
p50$47,737
p75$71,428
p90$91,299
$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 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
Esteem Total Transformation NC$188,177 Owner $54,000 $59,394 2024
The Fuqua Foundation IL$190,580 Director $13,447 $13,709 2025
Operation Red White And Brave Foundation AR$184,455 Chairman Of The Board $44,000 $54,203 2023
Waggies By Maggie And Friends Inc DE$183,586 President $4,747 $4,948 2024
Hearts Of Empowerment Inc VA$192,110 Ceo $33,275 $35,211 2023
Pilipino Senior Resource Center CA$193,011 Executive Dir. $24,950 $22,934 2024
The 5ive Pillars Organization CA$181,873 Executive Dir. $19,000 $17,464 2024
Hope Centers For Children Of Africa WI$179,084 Executive Di $38,001 $43,493 2023
The Bridge Of West Tennessee Inc TN$196,990 Treasurer $17,752 $19,863 2024
Friends Of The Ulyssess S Grant NY$197,672 Executive Di $19,862 $19,670 2023
Servantworks Inc IL$197,794 Asian Ministries Director $75,600 $79,116 2024
The Charlotte Center For The Humanities Inc NC$198,268 Executive Director $60,250 $64,560 2025
Tears ND$199,121 President $3,790 $4,427 2024
Tipton County Council On Aging Inc IN$199,940 Executive Di $37,500 $42,096 2024
Inside Out Thrift Ministries Inc IL$173,631 President $3,780 $4,073 2023
Marriage Missionaries CO$202,713 President $69,185 $70,618 2024
Love Not Lost Inc GA$203,992 Executive Director $45,000 $49,587 2023
Youth And Family Advocacy Services SC$204,508 Case Manager $38,862 $43,157 2024
Valverde Inc CA$204,608 President/ceo $4,050 $3,833 2023
Rosemarys Wish Kids Inc RI$170,748 Secretarytreasurer $31,200 $31,846 2024
Samaritan Works Inc OH$170,065 Executive Di $50,000 $58,038 2023
Guardian Friend Associates Inc WI$206,489 Executive Dir. $76,412 $84,948 2024
Music Therapy Of The Rockies CO$208,047 Executive Director $60,000 $61,243 2024
Warren County Small Business Development OH$209,273 Exec Director $80,496 $90,755 2024
Grandparents Raising Grandchildren FL$209,556 Executive Di $36,550 $36,550 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 default24th
Total compensation (D + F), as reported (no adjustments)25th
Reportable pay only (column D), adjusted26th
All sources (D + E + F), adjusted22nd

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 (Angela Small) 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 111 similarly situated organizations (Same NTEE sector (P99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $26,000 is reasonable (approximately the 24th 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.