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PeerBasis
Compensation Comparability Determination

Theresa A Mike Scholarship Foundation

Executive Director / CEO

EIN 454613889
CA · NTEE B82
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Makeyli Alvarez Marroquin, Executive Director / CEO ($62,468) against every comparable organization that fit the selection criteria — 19 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 68th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

19 organizations qualified on sector, size, and geography 19 within the band form the benchmarked peer set.

Distribution of comparable compensation

$9,180 total compensation of comparable organizations → $151,155 $62,468
$15,05410th
$19,61225th
$36,040Median
$70,68875th
$94,90290th
$62,468This org · 68th
p10$15,054
p25$19,612
p50$36,040
p75$70,688
p90$94,902
$62,468

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 CA 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
College Of The Desert Alumni Assn CA$237,049 Executive Director $155,154 $151,155 2025
Ynot Community Services CA$246,522 C.f.o $43,776 $45,069 2023
North Coast Builders Exchange CA$253,168 Chief Executive Officer $17,698 $18,221 2023
Tuskegee Airmen Scholarship Foundation CA$202,390 Executive Director $114,109 $114,109 2024
Advancing Students Forward CA$189,082 Executive Dir. $78,500 $78,500 2024
Friends Of Monte Vista Choir CA$187,110 Fin'l Secretary $9,180 $9,180 2024
California Landscape Architectual CA$272,536 Treasurer $18,000 $18,000 2024
Supportability CA$178,834 President $33,000 $33,000 2024
St Helena Preschool For All Inc CA$283,013 Executive Dir. $77,400 $79,686 2023
Moringa For Love CA$160,318 President $31,680 $32,616 2023
Steven G Mihaylo Big Bear High School CA$158,603 Executive Dir. $12,000 $11,691 2025
California Farm Bureau Scholarship CA$158,082 Former Secretary & Treasurer $47,198 $47,198 2024
Ufcw Inland Empire Charity Foundation CA$157,556 President $15,895 $15,895 2024
Acec California CA$156,675 Executive Dir. $62,876 $62,876 2024
Don Diego Scholarship Foundation CA$302,102 Executive Dir. $58,467 $58,467 2024
Central Valley Scholars CA$312,387 Director $36,040 $36,040 2024
Miramar College Foundation Inc CA$316,779 College Pres $26,256 $26,256 2024
Life Light Educational Foundation CA$324,418 President $20,400 $21,003 2023
College Access Partnership Inc CA$330,136 Dir/secty-treas $90,100 $90,100 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default68th
Total compensation (D + F), as reported (no adjustments)68th
Reportable pay only (column D), adjusted74th
All sources (D + E + F), adjusted47th

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 (Makeyli Alvarez Marroquin) 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 19 similarly situated organizations (Same NTEE sector (B82) + CA + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,468 is reasonable (approximately the 68th 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.