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

Desert Angels Inc

Executive Director / CEO

EIN 311760497
AZ · NTEE Q03
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Joann Macmaster, Executive Director / CEO ($96,313) against every comparable organization that fit the selection criteria — 193 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 90th percentile of comparable organizationswithin the typical range

Benchmarked executive: Joann Macmaster — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

193 organizations qualified on sector, size, and geography 193 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $254,361 $96,313
$6,73110th
$16,24825th
$37,410Median
$63,88975th
$96,38090th
$96,313This org · 90th
p10$6,731
p25$16,248
p50$37,410
p75$63,889
p90$96,380
$96,313

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 AZ 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
Economic Development And Empowerment Through Mentoring MA$139,080 Excecutive Director $11,450 $10,392 2024
Open Arms Foundation Inc WV$139,946 Board Chair $50,350 $55,059 2024
Nanubhai Education Foundation Inc GA$140,204 Executive Director $8,400 $8,530 2024
Christalis Inc MD$140,420 President/ceo (Founder) $42,500 $41,315 2023
Mountaintop International DC$138,462 Ceo $40,999 $37,410 2023
Firekeepers International TN$138,327 President $23,197 $24,626 2024
World Dental Relief Inc OK$140,901 President $84,400 $93,863 2024
M&g Etomi Foundation NC$138,000 President $1 $1 2023
Pace Universal CA$136,954 Founder $57,450 $51,583 2023
The Tia Foundation Inc AZ$136,226 President Ceo $71,433 $69,384 2024
Guatemala Healing Hands Foundation Inc NY$142,751 President $20,351 $18,095 2025
Elijah Cummings Youth Program MD$143,045 Executive Director $97,402 $94,686 2023
Social Inquiry Inc NY$135,894 Secretary $6,000 $5,476 2024
Humanistsinternationalinc DC$135,870 Chief Executive Officer $16,442 $14,572 2024
Shoulder To Shoulder Ministries Inc FL$135,560 President $73,240 $69,489 2024
Focus Builders International TX$143,877 President $27,000 $26,574 2025
United Nations Assn Of San Diego CA$135,014 Manager $52,274 $45,588 2024
Codespa America DC$144,538 Executive Director $128,057 $113,494 2024
Ten Thousand Villages Of Central Pennsylvania Inc PA$144,642 Executive Director $44,448 $44,767 2024
The Westminster Institute VA$145,000 Director $43,750 $42,664 2024
United States-china Exchange Council CA$133,887 Director $43,177 $37,655 2024
American Security Council FL$145,098 Executive Di $71,654 $67,984 2024
Forming Sustainable Development Foundations Inc $146,122 Board Chair $12,000 $11,656 2024
Friends Of House Of Sweden DC$131,947 Office Manager $2,200 $2,007 2023
Alternative Gift Markets Inc KS$131,282 Executive Director $45,650 $49,809 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default90th
Total compensation (D + F), as reported (no adjustments)88th
Reportable pay only (column D), adjusted91st
All sources (D + E + F), adjusted88th

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 (Joann Macmaster) 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 193 similarly situated organizations (Same NTEE major group (Q), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $96,313 is reasonable (approximately the 90th 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.