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PeerBasis
Compensation Comparability Determination

Man Up Mentoring Inc

Executive Director / CEO

EIN 464744524
FL · NTEE O30
FY ending 2024-09-30
June 9, 2026

This analysis benchmarks the total compensation of Samantha Wallace, Executive Director / CEO ($39,200) 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 18th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Samantha Wallace — reported title “Executive Director and Co-Founder”, 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

$7,315 total compensation of comparable organizations → $167,176 $39,200
$24,57110th
$53,13125th
$63,703Median
$73,13475th
$88,26190th
$39,200This org · 18th
p10$24,571
p25$53,131
p50$63,703
p75$73,134
p90$88,261
$39,200

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.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Maine Sports Group ME$254,847 Secretary $31,200 $33,256 2024
Miracle League Of Connecticut Inc CT$227,040 Executive Director $73,275 $73,134 2024
Mosaic Mentoring Of North Alabama Inc AL$222,541 Ceo $49,900 $59,080 2023
Buffalo & Western New York NY$274,371 Secretary $12,000 $11,543 2024
Champions Of Youth Inc IN$285,623 Executive Dir. $55,120 $63,703 2023
Windsor County Mentors Inc VT$204,140 Executive Dir. $53,145 $55,473 2025
Ancestral Knowledge Inc MD$200,296 Executor Director $69,500 $69,166 2024
Journey Forward Mentoring TX$306,974 Executive Director $57,500 $63,035 2023
The Beating The Odds Foundation PA$180,103 Ceo/ Founder $76,587 $83,701 2023
Kids Of The Community TN$177,868 Director $6,350 $7,315 2023
Volunteers For Youth Inc NC$321,949 Executive Dir. $43,885 $48,269 2024
San Miguel Mentoring Program CO$329,675 Executive Di $93,170 $95,100 2024
You Can Mentor Inc TX$331,294 Executive Dir. $157,000 $167,176 2024
House Of Shiloh Family Services Inc TX$342,758 Director $60,000 $63,889 2024
Joshua And Caleb Leadership Centre OH$344,929 President $73,658 $83,046 2024
Trusted Mentors Inc IN$360,676 Executive Director $45,972 $53,131 2023
Big Brothers Big Sisters Of The Upstate SC$362,983 Ceo $63,844 $70,900 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 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 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 default18th
Total compensation (D + F), as reported (no adjustments)18th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted18th

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 (Samantha Wallace) 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 (O30), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $39,200 is reasonable (approximately the 18th 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.