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PeerBasis
Compensation Comparability Determination

Marion Motley Memorial Scholarship Foundation Inc

Executive Director / CEO

EIN 412184813
OH · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Marion Motley Memorial Scholarship, Executive Director / CEO ($125) against every comparable organization that fit the selection criteria — 46 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 0th percentile of comparable organizationsbelow the typical range for comparable organizations

How comparable organizations were selected

46 organizations qualified on sector, size, and geography 46 within the band form the benchmarked peer set.

Distribution of comparable compensation

$816 total compensation of comparable organizations → $315,445 $125
$7,46210th
$14,99925th
$43,907Median
$77,35075th
$220,40590th
$125This org · 0th
p10$7,462
p25$14,999
p50$43,907
p75$77,350
p90$220,405
$125

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 OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
Texas State University - San MarcosTX $0$27,045 990
International Schools Consortium IncGA $0$22,466 990
Independence Avenue Development Company CoMO $0$75,640 990
Mostyn Community And EducationMI $0$7,687 990
Uiw International IncTX $0$56,817 990
Chattanooga Christian School FoundationTN $0$42,292 990
Smu Golf FoundationTX $0$249,697 990
Melmark New England IncMA $0$33,847 990
Phase 3 Training CorporationMD $0$42,997 990
Association Of Fraternal Leadership AndIN $0$112,896 990
Get College FundingincAZ $0$92,315 990
The Tiny Scholars Foundation IncNY $0$9,470 990
Brown Christian AcademyMS $0$93,011 990
Common Sense Kids Action IncCA $0$44,816 990
Dixie State University Innovation FoundationUT $0$77,315 990
Msnjh Administrative Services LlcNY $0$204,631 990
Rivertree Re Holdings Iii IncTX $0$3,342 990
Flora & Fauna ProjectNY $0$17,006 990
Shady Grove AcademyVA $0$816 990
Super Y Academy IncFL $0$40,635 990
Marist Real Property Services IncNY $0$67,831 990
Toras Emes Development Company IncFL $0$60,341 990
Cumberland Wellness Properties IncKY $0$47,582 990
Tls Building CompanyMN $0$13,915 990
Wake Forest University DevelopmentNC $0$315,445 990

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 OH 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted67th
All sources (D + E + F), adjusted0th

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 (Marion Motley Memorial Scholarship) 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 46 similarly situated organizations (Same NTEE major group (B), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $125 is reasonable (approximately the 0th 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). 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.