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PeerBasis
Compensation Comparability Determination

Food For Thought Toledo Inc

Executive Director / CEO

EIN 263032624
OH · NTEE P58
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Tonya Scherf, Executive Director / CEO ($73,687) against every comparable organization that fit the selection criteria — 1631 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 91st percentile of comparable organizationsabove the 90th percentile — board review recommended

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

How comparable organizations were selected

1,631 organizations qualified on sector, size, and geography 1,631 within the band form the benchmarked peer set.

Distribution of comparable compensation

$103 total compensation of comparable organizations → $350,957 $73,687
$8,66910th
$19,71925th
$35,174Median
$54,15075th
$70,39490th
$73,687This org · 91st
p10$8,669
p25$19,719
p50$35,174
p75$54,150
p90$70,394
$73,687

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 OH 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
One Step Forward Inc OH$159,666 Manager $15,000 $14,570 2024
Mrcs V Inc NY$159,666 Chief Executive Officer $214,386 $182,906 2023
Knowledge Is Power Foundation CA$159,673 President $39,000 $30,883 2024
Ma Hilas Heart Project Foundation TX$159,688 President & Ceo $180,000 $165,123 2024
Academy For Grassroots Organizations CA$159,606 President & Ceo $80,624 $63,845 2024
Orphans Treasure Box Books IL$159,725 Chair $10,133 $9,135 2024
Love Cradle Usa Inc PA$159,805 President $62,278 $56,955 2024
Pathways Inc RI$159,807 President $52,490 $47,521 2023
Jonesboro Day Care Center Inc NC$159,900 Director $46,316 $42,757 2025
Miracle League Of San Diego CA$159,184 Executive Director $77,100 $62,858 2023
Sterrs Day Care Center Inc AL$159,181 Director $20,308 $20,120 2024
Gods Heart Ministry CA$159,130 Director $18,175 $14,818 2023
Memphis Union Mission Support Corporati TN$160,200 President $11,240 $10,835 2024
Missouri Bar Foundation MO$160,256 Secretary $45,963 $45,963 2023
Immigration Community Center WA$159,038 Program Manager $34,000 $27,916 2024
Meridian Place Development OH$159,011 Ceo $5,477 $5,477 2023
Downtown Childcare Center NM$160,314 Director $40,080 $39,533 2024
Songs For Sound Inc TN$158,991 Executive Director $32,450 $32,204 2023
Gastonia Potters House Inc NC$158,983 Executive Director $60,000 $55,388 2025
Flourish Ministries Inc CA$160,448 President $89,347 $72,842 2023
Wecare Of Clinton County IN$158,825 Director $36,800 $35,589 2024
Reaching 360 TN$158,822 President $84,800 $84,158 2023
Down Syndrome Association Of Brevard FL$158,682 Executive Director $64,308 $55,402 2024
Missoula Parent Co-op Inc MT$160,661 Director $12,644 $12,177 2025
Bloomfield Hills CA$158,545 Board Member/ceo/cfo $25,600 $20,871 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 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 OH 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 default91st
Total compensation (D + F), as reported (no adjustments)87th
Reportable pay only (column D), adjusted90th
All sources (D + E + F), adjusted78th

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 (Tonya Scherf) 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 1631 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $73,687 is reasonable (approximately the 91st 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.