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PeerBasis
Compensation Comparability Determination

Foundation For Restoring Womens

Executive Director / CEO

EIN 274540631
TN · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Christiana Hena Md, Executive Director / CEO ($43,814) against every comparable organization that fit the selection criteria — 21 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 86th percentile of comparable organizationswithin the typical range

Benchmarked executive: Christiana Hena Md — reported title “Medical Dir.”, selected as the organization's highest-paid individual — no exact title match, so confirm this is a comparable role.

How comparable organizations were selected

21 organizations qualified on sector, size, and geography 21 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $85,878 $43,814
$2,87510th
$6,53225th
$25,115Median
$31,08075th
$50,78190th
$43,814This org · 86th
p10$2,875
p25$6,532
p50$25,115
p75$31,080
p90$50,781
$43,814

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 TN 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
Institute For International MI$113,629 Exec. Direct $8,000 $7,630 2024
Solar Village Project Inc MD$113,596 President $36,928 $31,080 2025
Vision For Missions Inc AR$117,432 Missionary $12,000 $12,465 2024
Friends Of Hue CA$109,563 Program Manager $3,500 $2,875 2023
A Bridge For Africa Foundation CO$107,359 Co-exec Dir. $32,254 $27,842 2025
Intermed International Inc NY$121,592 President & Program Direct $35,000 $29,225 2024
U S All Blessings Corporation TN$121,841 President $26,000 $26,000 2023
International Assistance Ministries TX$105,175 Director $37,500 $35,687 2023
Partners In Compassionate Care Inc MI$124,335 Exec Dir Thr $53,242 $50,781 2024
Afrika Tikkun Usa Inc OH$124,739 Exec Directo $75,000 $73,403 2024
Mercy Partners NC$125,056 Executive Director $27,000 $25,115 2025
Friends Of Basha OR$128,694 Executive Director $12,000 $10,298 2024
Inmed Partnerships For Children Inc WA$93,678 President $4,500 $3,723 2024
M&g Etomi Foundation NC$138,000 President $1 $1 2023
Nanubhai Education Foundation Inc GA$140,204 Executive Director $8,400 $7,805 2024
World Dental Relief Inc OK$140,901 President $84,400 $85,878 2024
Mapendo Inc FL$86,420 Treasurer/secr $1,200 $1,042 2024
His Heart For Africa Inc TN$155,057 President $4,900 $4,900 2023
Cdi International Inc NY$165,000 President $36,000 $30,060 2024
Himalayan Healthcare Inc NY$167,365 Director $38,280 $31,964 2024
The Coffee Trust NM$170,317 Secretary/tr $6,573 $6,532 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN 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 TN 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 default86th
Total compensation (D + F), as reported (no adjustments)86th
Reportable pay only (column D), adjusted86th
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 (Christiana Hena Md) 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 21 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,814 is reasonable (approximately the 86th 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.