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

Modern Widows Club Inc

Executive Director / CEO

EIN 461440059
FL · NTEE F60
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Carolyn Moor, Executive Director / CEO ($98,173) against every comparable organization that fit the selection criteria — 123 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 80th percentile of comparable organizationswithin the typical range

Benchmarked executive: Carolyn Moor — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

123 organizations qualified on sector, size, and geography 123 within the band form the benchmarked peer set.

Distribution of comparable compensation

$2,446 total compensation of comparable organizations → $255,590 $98,173
$21,74210th
$41,40225th
$68,011Median
$92,83075th
$127,59790th
$98,173This org · 80th
p10$21,742
p25$41,402
p50$68,011
p75$92,830
p90$127,597
$98,173

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
Hope Springs Counseling Center KY$443,194 Executive Dir. $74,713 $85,445 2023
Newsong Counseling Center Inc KY$442,149 President $57,300 $63,651 2024
Love In The Trenches Inc MD$441,582 Co Founder - Executive Director $96,519 $93,299 2024
Fresh Hope Inc NE$445,065 Executive Director $66,590 $74,053 2024
New Hope Center For Grief Support MI$445,198 Executive Di $75,052 $82,462 2023
The Hope And Healing Place Inc TX$446,132 Executive Di $60,715 $62,795 2024
Jefferson Comprehensive Counseling AR$435,779 Executive Director $56,103 $67,129 2023
The Shine Initiative Inc MA$452,657 Executive Director $117,349 $109,031 2024
Together Happy And Forever FL$432,530 President $33,500 $33,500 2023
Christian Counseling Associates Of Jacksonville Inc FL$432,130 President $162,000 $157,352 2024
Child Life Society Inc NY$431,976 Secretary $52,000 $48,583 2024
Morning Star Community Services WA$455,110 Executive Director $22,283 $21,237 2023
Barnabas Horse Foundation Inc SC$424,492 President $65,000 $70,112 2024
Hope Mental Health Foundation AZ$424,035 Chairman $69,000 $68,611 2024
Summit Quest Adventures Inc GA$423,944 Executive Director $55,778 $57,988 2024
Hope Springs Institute OH$463,608 Interim Executive Director $34,996 $38,324 2024
Divergent Recovery Center Inc GA$421,195 Director $13,000 $13,515 2024
My Sister's Place Of Madison Inc NC$466,445 Executive Di $76,814 $82,063 2024
Verity Inc FL$413,652 Executive Director $60,008 $58,286 2024
Wholeness To Freedom Ministries Inc FL$412,452 President $19,664 $19,664 2023
Shielding The Frontline Kern County Inc CA$412,313 Executive Dir. $60,000 $55,151 2023
Childrens Grief Center Of El Paso TX$411,640 Executive Director $115,414 $119,369 2024
Love And Respect Ministries Inc MI$405,717 President $224,820 $239,929 2024
A Haven PA$480,443 Exofficio $34,515 $34,671 2025
Healing Heroes Ministries MT$405,025 President $229,325 $255,590 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to FL 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 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 default80th
Total compensation (D + F), as reported (no adjustments)78th
Reportable pay only (column D), adjusted83rd
All sources (D + E + F), adjusted78th

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 (Carolyn Moor) 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 123 similarly situated organizations (Same NTEE sector (F60), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $98,173 is reasonable (approximately the 80th 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.