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

The Morgan Center

Executive Director / CEO

EIN 431995070
FL · NTEE P30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Nancy Zuch, Executive Director / CEO ($95,500) against every comparable organization that fit the selection criteria — 184 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: Nancy Zuch — 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

184 organizations qualified on sector, size, and geography 184 within the band form the benchmarked peer set.

Distribution of comparable compensation

$830 total compensation of comparable organizations → $251,914 $95,500
$25,76210th
$54,84125th
$75,840Median
$99,28875th
$123,36090th
$95,500This org · 72nd
p10$25,762
p25$54,841
p50$75,840
p75$99,288
p90$123,360
$95,500

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 FL 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
First Day Shoe Fund MI$467,768 Executive Di $105,900 $119,792 2023
One30 Network AL$467,202 Co-executive Director $15,400 $17,710 2024
Pawsitive Friendships Inc AZ$465,624 Ceo $71,221 $72,912 2024
Emerald M Therapeutic Riding Center Inc FL$465,376 Executive Dir. $23,040 $23,721 2023
Open Arms Of Blue Ridge Inc GA$464,823 Executive Director $50,000 $55,097 2023
For The Need Foundation CA$480,016 Executive Director $146,474 $138,613 2023
Heidis Promise WA$464,089 President Director $82,002 $78,151 2024
Salama Urban Ministries Inc TN$481,213 Executive Director $93,642 $107,873 2023
Maryland Casa Association Inc MD$481,291 Executive Director $100,087 $102,548 2023
Moldova World Childrens Fund Inc NC$462,345 President $20,696 $22,763 2024
Unlocking Futures Inc NY$484,217 Executive Director $125,832 $124,613 2023
Desert Rose Foundation Inc IN$486,029 Acting Treasurer $50,555 $56,751 2024
Centro Esperanza Inc PR$457,947 Executive Director $6,733 $6,733 2024
Lehigh Valley Families Together Inc PA$455,260 Ceo And Board Secretary $79,181 $84,054 2024
Mental Health Connection Tarrant Ct TX$453,663 Exec Dir $125,156 $133,268 2024
Camp Esquagama MN$492,451 Exec Director $73,500 $77,309 2024
National Indian Child Care Association OK$492,782 Executive Director $186,325 $218,399 2024
La Ola Ministries The Wave TN$492,806 Board Member $17,984 $20,123 2024
St Johnsbury Area Youth Service VT$494,025 Executive Di $62,188 $68,598 2023
Calebs Kids MI$494,202 Executive Director $93,003 $105,203 2023
Families And Schools Together Inc WI$449,521 Executive Dir. $62,500 $69,482 2024
Edgemont Recreation Corporation NY$494,923 President/director $14,400 $13,851 2024
Heartford House Inc IN$442,450 Executive Director $84,799 $95,192 2024
Iep Youth Services Inc NJ$502,026 President & Ceo $40,269 $38,272 2024
Million Little CA$502,466 Executive Director $65,900 $59,012 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 FL 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)76th
Reportable pay only (column D), adjusted74th
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 (Nancy Zuch) 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 184 similarly situated organizations (Same NTEE sector (P30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $95,500 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.