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PeerBasis
Compensation Comparability Determination

Made In Hope

Executive Director / CEO

EIN 454791708
HI · NTEE P20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Michelle Sheba Tolentino, Executive Director / CEO ($24,216) against every comparable organization that fit the selection criteria — 1054 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 19th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Michelle Sheba Tolentino — reported title “PRESIDENT/DI”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,054 organizations qualified on sector, size, and geography 1,054 within the band form the benchmarked peer set.

Distribution of comparable compensation

$289 total compensation of comparable organizations → $231,775 $24,216
$13,87710th
$30,02925th
$54,483Median
$78,92175th
$102,63290th
$24,216This org · 19th
p10$13,877
p25$30,029
p50$54,483
p75$78,921
p90$102,632
$24,216

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 HI 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
I Am Voices Inc SC$295,058 Executive Director $12,853 $14,977 2023
Projectme-fw Inc IN$295,283 Executive Dir. $33,000 $38,870 2023
Evolutionary Arts Life Foundations Inc FL$295,320 Executive Director $35,000 $35,671 2024
Dads Against Crime Inc MO$294,829 President $43,333 $49,793 2024
Infinite Flow Dance CA$295,575 Founding Artistic Director $4,500 $4,216 2024
Midwest Outdoors Unlimited Inc MN$295,577 President $49,500 $53,064 2024
Bristol Faith In Action Inc VA$295,818 Executive Director $40,923 $42,867 2024
Anima Mundi Productions OR$294,358 Executive Director $47,000 $48,751 2023
New Way Global SC$294,229 President $10,500 $11,884 2024
Casa Azul De Wilson NC$296,270 Herrera-picasso $52,000 $60,013 2023
Womens Resource Center Of Cleveland MS$293,906 Director $47,083 $56,890 2024
Circles Ashland Inc VA$293,750 Executive Director $62,025 $66,891 2023
United Way Heartland Region SD$293,630 Executive Di $43,667 $53,828 2023
Northeast Community Center PA$296,841 Executive Di $84,723 $91,661 2024
Revisions Community Housing Development MD$293,430 President $25,805 $26,946 2023
Horizons Greater Boston Inc MA$293,348 Exec Dir (As Of 06/2024) $70,548 $68,777 2024
Tenleytown Group DC$293,261 Executive Director $76,875 $73,186 2024
La Voz De La Comunidad Foundation LA$293,119 Director $40,000 $47,784 2024
Corpsthat Inc MD$293,102 Field And Logistics Director $59,091 $61,705 2023
Foundation For Multicultural Solutions WA$292,882 Executive Director $51,738 $51,738 2023
Soul Flares Inc VT$292,873 Co-director $37,897 $42,605 2023
Gentle Carousel Incorporated FL$292,845 President, Executive Director $27,981 $29,360 2023
Hope Abounds Inc NC$297,741 Vice President $60,000 $67,259 2024
Hope Inspire Love Inc PA$292,395 President & $55,500 $61,818 2023
Soaring Eagles Ii Inc TN$298,051 Officer $31,200 $35,580 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to HI 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 HI 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 default19th
Total compensation (D + F), as reported (no adjustments)21st
Reportable pay only (column D), adjusted21st
All sources (D + E + F), adjusted18th

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 (Michelle Sheba Tolentino) 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 1054 similarly situated organizations (Same NTEE sector (P20), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $24,216 is reasonable (approximately the 19th 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.