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PeerBasis
Compensation Comparability Determination

Wingspan Foundation Inc

Executive Director / CEO

EIN 472299718
FL · NTEE X20
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Victoria M Downing, Executive Director / CEO ($4,785) against every comparable organization that fit the selection criteria — 53 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 8th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

53 organizations qualified on sector, size, and geography 53 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,943 total compensation of comparable organizations → $127,433 $4,785
$6,73010th
$18,45525th
$37,298Median
$56,33675th
$86,25290th
$4,785This org · 8th
p10$6,730
p25$18,455
p50$37,298
p75$56,336
p90$86,252
$4,785

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
Mission Myanmar Inc FL$183,892 Board President $16,800 $16,318 2024
Reach International Ministries Inc FL$182,837 President $65,924 $65,924 2023
Billy Gray Ministries Inc FL$186,761 Gray $25,000 $24,283 2024
Len Ministries Inc FL$188,434 President $41,800 $40,601 2024
One In Christ Inc FL$180,068 Director $84,000 $81,590 2024
Advancing Church Ministries FL$179,730 President $53,250 $53,250 2023
Pathway Learning Inc FL$179,564 Pres/chairma $131,197 $127,433 2024
New Beginnings Ministries Of Hardee County Inc FL$191,198 Director $42,300 $42,300 2023
St Luke Missionary Baptist Church Of Narcoossee Inc FL$193,514 Pastor $33,945 $32,121 2025
Mike Kruger Ministries Inc FL$195,198 President $90,000 $87,418 2024
Eglise Sur Le Rocher International Petros Ministry FL$197,420 President $17,500 $16,998 2024
Alive Again Ministries Inc FL$199,499 President $52,654 $52,654 2023
Global 504 FL$201,459 President $58,000 $56,336 2024
Ocala United Inc FL$205,659 Director $62,400 $62,400 2023
The Well Training Ministry Inc FL$205,668 Board Member/community Admin $3,000 $2,914 2024
The Collaborative Inc FL$208,060 President $37,500 $36,424 2024
Christ Apostolic Church Of Orlando Inc FL$160,668 President/pastor $36,000 $34,967 2024
Antioch Breakthrough Ministries Inc FL$160,100 Pastor/president $41,632 $40,438 2024
Champions Of Faith International Church Inc FL$158,926 President $17,900 $17,900 2023
7117 Ministries Inc FL$210,451 Executive Dir. $51,131 $51,131 2023
Cyber Civil Rights Initiative Inc FL$211,684 Executive Director $80,000 $80,000 2023
St Clare Sisters Retreat Ministry Inc FL$212,449 Secretary/treasurer $8,000 $7,770 2024
Tommy Brandt Ministries Inc FL$156,047 P $11,750 $11,413 2024
Tim And Gaye Goad Ministries Inc FL$155,538 President $97,752 $94,948 2024
Forrest Ministries Inc FL$154,730 Director $30,000 $29,139 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 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 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 default8th
Total compensation (D + F), as reported (no adjustments)8th
Reportable pay only (column D), adjusted15th
All sources (D + E + F), adjusted8th

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 (Victoria M Downing) 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 53 similarly situated organizations (Same NTEE sector (X20) + FL + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,785 is reasonable (approximately the 8th 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.