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PeerBasis
Compensation Comparability Determination

Wheelchair Angels Inc

Executive Director / CEO

EIN 300585272
MT · NTEE Q30
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Richard Stepan, Executive Director / CEO ($21,291) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 50th percentile of comparable organizationswithin the typical range

Benchmarked executive: Richard Stepan — 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$119 total compensation of comparable organizations → $414,975 $21,291
$1,52310th
$7,84525th
$26,321Median
$66,09375th
$138,97990th
$21,291This org · 50th
p10$1,523
p25$7,845
p50$26,321
p75$66,093
p90$138,979
$21,291

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 MT 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
Compassion Care For Disabled Children Inc MD$29,826 Ceoexec Dir $13,185 $10,821 2025
Partners Of The Americas Foundation DC$28,862 Ceo/president $59,308 $46,896 2024
Peace Through Commerce Inc TX$28,470 Director, Ceo, President $132 $119 2024
Institute Of Human Relations Of The American Jewish Committee NY$28,247 Chief Executive Officer (See Schedule J) - Until September 30, 2022 $139,702 $117,111 2023
The Rose Foundation Of Haiti Inc NJ$27,808 Vice President $3,000 $2,485 2023
American Nicaraguan Foundation Inc FL$31,685 Administrative Officer $42,000 $35,553 2024
Zaf Foundation CA$25,309 President $65,000 $52,069 2023
Diaspora Global Foundation Inc GA$25,135 Ceo/director $600 $560 2023
Thai Burma Border Health Initiative NM$23,404 Coo $13,595 $13,176 2024
Foundation For Amigos De Las Americas TX$23,260 Ceo $178,450 $160,847 2024
Blumont Inc VA$36,190 President & Ceo $476,965 $414,975 2024
Global & Theological Trends Inc TX$37,777 Board Member $120,000 $108,163 2024
Partnersglobal Institute DC$21,289 Co-executive Director $21,612 $17,089 2024
Mission Harvest America Inc TX$38,405 President $7,864 $7,088 2024
Friends Of Iiasa DC$38,446 Executive Director And Secretary $46,000 $37,448 2023
Project Nadiya Incorporated MA$42,996 President $10,000 $8,097 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MT 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 MT 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 default50th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted44th

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 (Richard Stepan) 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 16 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $21,291 is reasonable (approximately the 50th 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.