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

Upaya Organization For

Executive Director / CEO

EIN 464515364
CO · NTEE V23
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Melissa Moore, Executive Director / CEO ($30,950) against every comparable organization that fit the selection criteria — 27 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 44th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

27 organizations qualified on sector, size, and geography 27 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,000 total compensation of comparable organizations → $162,495 $30,950
$11,68510th
$19,44925th
$48,726Median
$68,95175th
$98,08290th
$30,950This org · 44th
p10$11,685
p25$19,449
p50$48,726
p75$68,951
p90$98,082
$30,950

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 CO cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateTotal revenueTotal compSource
American Federation Of Astrologers IncAZ $163,230$48,726 990
Institute For Patent Studies IncNY $148,207$103,631 990
Atlantean GardensCA $169,120$18,911 990
The Lincoln Institute Of PublicPA $172,988$86,216 990
Functional Behavior InterventionsVA $137,082$65,400 990
The Beautywell ProjectMN $131,188$90,321 990
Texas Council For The Social StudiesTX $184,601$9,129 990
Cg Jung Study CenterCA $186,683$19,632 990
Association For Safe International RoadMD $189,415$23,025 990
Foundation Of The Energy Law JournalDC $122,322$18,754 990
Goodwill Industries Big Bend FoundationFL $192,038$21,351 990
Peace CreationsCA $193,417$72,502 990
Institute For Southern Studies IncNC $112,670$162,495 990
St Francis Springs Columbarium And Memorial Garden IncNC $112,560$94,382 990
Law And Civics Reading And Writing InstituteIL $200,000$19,266 990
Virginia Civics Education IncVA $200,542$46,651 990
Community Alliance For Global JusticeWA $201,882$60,185 990
Police Data Accessibility Project IncPA $104,978$62,400 990
Society For The Advancement OfMI $104,951$13,389 990
The National Institute For PlayCA $210,919$27,016 990
Jeannette Rankin Peace Resource CtrMT $213,886$59,077 990
Paramount Health Data Project IncIN $222,000$148,780 990
Senior Resources Of Freeborn CountyMN $224,325$58,037 990
Mcdevitt Research Initiatives IncNC $225,758$27,951 990
Seminar On The Acquistion Of LatinNY $227,045$8,639 990

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 CO 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 default44th
Total compensation (D + F), as reported (no adjustments)44th
Reportable pay only (column D), adjusted48th
All sources (D + E + F), adjusted33rd

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 Moore) 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 27 similarly situated organizations (Same NTEE major group (V), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $30,950 is reasonable (approximately the 44th 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.