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PeerBasis
Compensation Comparability Determination

Give Nebraska

Executive Director / CEO

EIN 363431222
NE · NTEE P20
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Melissa K Filipi, Executive Director / CEO ($75,953) against every comparable organization that fit the selection criteria — 1069 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 72nd percentile of comparable organizationswithin the typical range

Benchmarked executive: Melissa K Filipi — reported title “EXECUTIVE DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,069 organizations qualified on sector, size, and geography 1,069 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $304,069 $75,953
$16,92210th
$34,87625th
$56,199Median
$78,73075th
$103,42690th
$75,953This org · 72nd
p10$16,922
p25$34,876
p50$56,199
p75$78,730
p90$103,426
$75,953

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 NE 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
Kids Teen Rider Inc IL$433,792 President $40,000 $36,562 2024
Trusting Connections CA$433,862 Ceo $122,413 $98,278 2024
Historically Black Colleges And Universities Wrestling Initiative MD$433,143 Executive Director $178,602 $155,246 2024
Trident Medical International ME$434,329 Director Of Operations $50,000 $47,925 2023
Monarchcare Inc FL$432,407 Ceo/execdir/ $77,107 $69,337 2023
Glenn Hudson Muay Thai Self Defense IL$432,387 President $88,400 $80,802 2024
Friendship Circle Of Miami Inc FL$432,354 Executive Di $30,814 $27,709 2023
Sam & Devorah Foundation For Trans Youth NJ$434,848 Employee $135,000 $112,066 2024
Street Samaritans IL$434,855 Executive Director $67,923 $62,085 2024
Hope At The Brick House Inc IA$434,971 Agency Director $40,000 $40,721 2024
Hope4liberiaincorporated NE$432,104 Ceo $26,000 $26,000 2024
Foundation 4 Arts Inc FL$435,142 President $26,000 $22,709 2024
United Through Education CA$432,009 Vice President, Director $58,229 $46,749 2024
Combat Control Foundation FL$431,766 Executive Di $90,000 $78,609 2024
Plum AR$431,701 Director President $58,945 $63,422 2023
Guams Alternative Lifestyle Association GU$435,857 Executive Director $50,555 $50,555 2024
Fishers Farm Corporation AL$430,838 Director Of $59,875 $60,141 2024
Community Play Workshop Inc MA$436,551 Executive Dir. $25,233 $21,704 2023
Silver Streak CA$436,590 Director $21,000 $17,357 2023
Rooted Northwest Arkansas AR$430,519 Executive Director $99,231 $106,768 2023
Pirate Springs TN$430,472 President/ceo $20,800 $20,328 2024
Olinga Learning CA$436,788 Executive & Engineering Di $111,380 $89,421 2024
Baltimore Action Legal Team Inc MD$430,058 Executive Director $68,000 $60,854 2023
Jompeame Foundation MI$437,164 President $27,000 $25,911 2024
Actively Building Child Care Inc AZ$437,313 Director $43,934 $39,284 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NE 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 NE 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 default72nd
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted72nd
All sources (D + E + F), adjusted68th

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 (Melissa K Filipi) 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 1069 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,953 is reasonable (approximately the 72nd 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.