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PeerBasis
Compensation Comparability Determination

Mighty Acorn Foundation

Executive Director / CEO

EIN 462778460
IN · NTEE T90
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Denise Walsh, Executive Director / CEO ($43,700) against every comparable organization that fit the selection criteria — 17 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 47th percentile of comparable organizationswithin the typical range

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

How comparable organizations were selected

17 organizations qualified on sector, size, and geography 17 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,958 total compensation of comparable organizations → $221,058 $43,700
$4,63910th
$26,77125th
$45,754Median
$82,45275th
$113,01390th
$43,700This org · 47th
p10$4,639
p25$26,771
p50$45,754
p75$82,452
p90$113,013
$43,700

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 IN 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
E H & H D Bailey Memorial Trust MA$421,121 Trustee $6,000 $5,113 2024
Bessie Green Community Inc NJ$409,309 Executive Di $56,538 $47,868 2024
Harry Weinberg Family Foundation Inc MD$504,295 President & Public Dir. Until 07/24 $30,197 $26,771 2024
Hebrew Free Loan Association Of PA$507,964 Executive Director $87,192 $82,452 2024
The Jane And Arthur Flippo Endowment VA$398,946 Treasurer $57,284 $52,449 2024
W F Bisbee J G O Rourke Tte ME$521,317 Trustee $119,733 $113,691 2024
Louix Dor Dempriey Foundation CA$521,715 President/ceo $137,466 $112,561 2024
Margaret E Moul Foundation PA$549,729 Chief Executive Officer $4,154 $3,928 2024
Sav-a-life Of The Mississippi Gulf MS$352,354 Executive Di $50,808 $55,245 2023
Lesta Hoel Memorial Trust Fund OR$340,716 President & Ceo $40,374 $35,554 2024
Estes Palmer Foundation MI$584,940 President $2,000 $1,958 2024
Northwest Ct Community Foundation Trust CT$317,614 President $248,630 $221,058 2024
Wood Naomi Uw PA$590,821 Co-trustee $36,051 $34,091 2024
Mt Vernon Columbus Club Inc VA$620,716 Special Events Manager $48,538 $45,754 2023
Environmental Health Trust WY$629,192 Executive Director $87,382 $88,729 2024
Southwest Mississippi Christian Outreach Ministries Inc MS$647,205 Executive Director $30,870 $31,762 2025
Holocaust Museum Houston Foundation TX$652,906 Chief Financial Officer $17,675 $16,333 2025

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to IN 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 IN 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 default47th
Total compensation (D + F), as reported (no adjustments)47th
Reportable pay only (column D), adjusted53rd
All sources (D + E + F), adjusted24th

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 (Denise Walsh) 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 17 similarly situated organizations (Same NTEE sector (T90), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $43,700 is reasonable (approximately the 47th 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.