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PeerBasis
Compensation Comparability Determination

Mapendo Inc

Executive Director / CEO

EIN 461895599
FL · NTEE Q30
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Wise, Executive Director / CEO ($1,200) against every comparable organization that fit the selection criteria — 16 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

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,312 total compensation of comparable organizations → $84,559 $1,200
$6,54010th
$13,73425th
$29,442Median
$43,45175th
$56,66390th
$1,200This org · 0th
p10$6,540
p25$13,734
p50$29,442
p75$43,451
p90$56,663
$1,200

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.

OrganizationStateTotal revenueTotal compSource
Inmed Partnerships For Children IncWA $93,678$4,289 990
Los Medicos VoladoresCA $68,270$17,707 990
International Assistance MinistriesTX $105,175$41,110 990
A Bridge For Africa FoundationCO $107,359$32,074 990
Friends Of HueCA $109,563$3,312 990
Compassion CorpsPA $62,343$17,515 990
Solar Village Project IncMD $113,596$35,803 990
Institute For InternationalMI $113,629$8,790 990
Foundation For Restoring WomensTN $114,273$50,472 990
Vision For Missions IncAR $117,432$14,358 990
Intermed International IncNY $121,592$54,828 990
U S All Blessings CorporationTN $121,841$29,951 990
Partners In Compassionate Care IncMI $124,335$58,498 990
Afrika Tikkun Usa IncOH $124,739$84,559 990
Mercy PartnersNC $125,056$28,932 990
Friends Of BashaOR $128,694$11,862 990

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 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 default0th
Total compensation (D + F), as reported (no adjustments)0th
Reportable pay only (column D), adjusted0th
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 (Melissa Wise) 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 16 similarly situated organizations (Same NTEE sector (Q30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $1,200 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.