Live preview — download the board-ready PDF to attach to your minutes.Download the free PDF
Email yourself a copy:
PeerBasis
Compensation Comparability Determination

Group Of 50 Foundation Inc

Executive Director / CEO

EIN 271441903
DC · NTEE S41
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marianella Morales, Executive Director / CEO ($91,819) against every comparable organization that fit the selection criteria — 103 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: Marianella Morales — reported title “EXECUTIVE DIRECTOR UNTIL SEPTEMBER 2024”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

103 organizations qualified on sector, size, and geography 103 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,719 total compensation of comparable organizations → $237,439 $91,819
$8,28810th
$18,55725th
$45,730Median
$70,19175th
$88,86490th
$91,819This org · 91st
p10$8,288
p25$18,557
p50$45,730
p75$70,191
p90$88,864
$91,819

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 DC 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
Tehachapi Area Association Of Realtors CA$106,909 Ceo $13,875 $13,653 2024
Mid Atlantic Construction Safety Co PA$107,614 Executive Di $60,503 $68,756 2024
Home Builders Assoc Of Central VA$107,659 Executive Di $57,924 $63,734 2024
Upshur County Convention And Visitors Bureau Corp WV$108,227 Executive Director $31,917 $38,365 2025
Petaluma Gap Winegrowers Alliance CA$108,361 Executive Di $53,050 $52,202 2024
Lonmark International CA$108,950 Executive Director $19,800 $18,982 2025
International Federation Of NY$112,599 Treasurer $11,000 $12,140 2022
Governmental Purchasing Association NJ$100,656 Executive Dir. $4,500 $4,714 2023
Trial Attorneys Of New Jersey NJ$114,526 Executive Director $49,265 $50,125 2024
Oak Harbor Area Chamber Of Commerce OH$99,270 Exec Director $9,833 $11,868 2024
Medical Board Of Nyp Bmh Corp NY$98,715 Pres $52,000 $55,128 2023
Fruitland Chamber Of Commerce Inc ID$98,710 Executive Dir. $44,368 $55,375 2023
Tri State Stone Operators Association Inc WV$97,750 Secretary & Trainer $36,000 $45,730 2023
Professional Advocacy Association Of TX$97,675 Sec/exec Director $23,500 $27,579 2023
Mid-atlantic Nato Inc MD$97,513 Executive Director $71,874 $74,599 2025
Quad City Painting Industry IA$97,442 Executive Director $4,500 $5,781 2023
Kentucky Pest Management Association KY$117,563 Adminstrator $20,000 $24,486 2024
Black Wall Street Chamber Of Commerce OK$96,670 President/ceo $55,666 $80,856 2021
East Valley Hispanic Chamber Of Commerce AZ$119,513 Exec Director $25,000 $28,207 2023
Davis Chamber Of Commerce OK$94,341 Director $37,040 $46,478 2024
Defense Alliance Of North Carolina NC$120,168 Executive Director $79,022 $95,794 2023
Chattanooga Manufacturers Association TN$121,004 Operation Consultant Thru 9/2023 $6,559 $7,857 2024
Idaho Association Of Nurse Anesthetists ID$121,677 Executive Dir. $32,500 $39,398 2024
Escambia County Medical Society FL$92,289 Executive Director $66,000 $70,655 2024
Washington Contract Firefighters Association WA$92,115 President / Instructor $9,870 $10,368 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to DC 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 DC 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)93rd
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted86th

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 (Marianella Morales) 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 103 similarly situated organizations (Same NTEE sector (S41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $91,819 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.