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PeerBasis
Compensation Comparability Determination

Love Mercy

Executive Director / CEO

EIN 463904539
CA · NTEE P40
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Sienna Melendez, Executive Director / CEO ($75,000) against every comparable organization that fit the selection criteria — 38 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 89th percentile of comparable organizationswithin the typical range

Benchmarked executive: Sienna Melendez — reported title “EXECUITIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

38 organizations qualified on sector, size, and geography 38 within the band form the benchmarked peer set.

Distribution of comparable compensation

$8,307 total compensation of comparable organizations → $85,612 $75,000
$13,36910th
$20,43625th
$36,268Median
$56,06375th
$75,12690th
$75,000This org · 89th
p10$13,369
p25$20,436
p50$36,268
p75$56,063
p90$75,126
$75,000

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
Hope House TN$114,106 Executive Director $30,826 $36,448 2024
Invitation Ministries TN$116,619 President $15,534 $18,367 2024
Lagoshen Family Life Skills & Enrichment Center TN$118,013 Day Care Director $27,040 $31,971 2024
Pearson Foundation MS$118,082 President $21,023 $26,338 2024
Jeffersons Foundation KS$118,085 Executive Director $42,497 $53,168 2023
The Family Wins PA$109,710 President/advisory Member $40,000 $44,869 2024
The Nanny Loft Foundation Inc PA$119,404 President $27,006 $30,293 2024
Mexiquenses Unidos De Michigan MI$103,799 President $28,332 $32,894 2024
Family To Family Connection Isd 13 NV$124,901 Executive Di $40,000 $45,100 2024
Community & Life Services Inc MN$102,364 Executive Director $13,998 $15,558 2024
Pregnancy Crisis Center Inc FL$127,930 Executive Director $68,042 $74,024 2023
Faithbuilders Inc KS$128,260 Executive Di $36,000 $43,748 2024
The Crystal Dreams Foundation CA$129,017 Director $56,841 $55,210 2024
Parenteen Inc WA$130,226 President $66,022 $66,490 2024
Seeds Of Promise MI$130,684 Executive Director $65,000 $77,696 2023
Strongfamilies Inc AZ$133,086 President $20,267 $21,925 2024
Forever Families Adoption Services Inc VA$93,110 President/executive Director $34,001 $38,019 2023
White Horse Outreach Foundation OK$92,991 Board Member $39,129 $49,897 2023
Northern Life Care Center Inc MN$91,837 Executive Di $16,360 $18,184 2024
Cocoa House Inc NY$138,519 Executive Di $14,064 $14,296 2024
Parenting Resource Center Of East TX$89,394 Executive Dir. $40,392 $45,449 2024
Sacramento Kindness Campaign I CA$144,166 Ceo $20,539 $19,950 2024
R Fathers Mad Inc AL$82,665 Executive Director $55,000 $66,837 2024
Doddridge Co Family Resource WV$82,502 Executive Director $17,460 $21,893 2023
Family Connection & Cis Of Wash GA$81,253 Executive Director $50,500 $57,116 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 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 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 default89th
Total compensation (D + F), as reported (no adjustments)97th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted87th

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 (Sienna Melendez) 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 38 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $75,000 is reasonable (approximately the 89th 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.