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PeerBasis
Compensation Comparability Determination

Modern Spirit Organization Inc

Executive Director / CEO

EIN 473119273
AZ · NTEE E70
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Joe Tafur, Executive Director / CEO ($85,000) against every comparable organization that fit the selection criteria — 120 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Joe Tafur — reported title “Executive Dir.”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

120 organizations qualified on sector, size, and geography 120 within the band form the benchmarked peer set.

Distribution of comparable compensation

$107 total compensation of comparable organizations → $297,239 $85,000
$12,71010th
$39,58625th
$69,196Median
$97,81975th
$126,69690th
$85,000This org · 63rd
p10$12,710
p25$39,586
p50$69,196
p75$97,819
p90$126,696
$85,000

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 AZ 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
Maasha Trust MA$265,269 Director $146,500 $140,930 2023
Global Health Promise OR$262,465 Director And President Of The $12,300 $12,228 2023
California Coalition For Harm Reduction CA$272,222 Chief Executive Office $331,050 $297,239 2024
Ann Arbor Community Acupuncture MI$257,333 President $59,413 $65,648 2023
Adams County Memorial Hospital IN$276,484 Executive Director $25,305 $28,567 2023
Delta Epsilon Mu VA$254,475 National President $3,250 $3,263 2024
East Hawaii Health Pharmacy HI$279,924 President $54,959 $52,674 2023
Springs Community Acupuncture Inc CO$251,731 President $67,760 $67,560 2024
Yoga Sanctuary MN$280,633 Exective Dir $14,333 $14,726 2024
Ohio Public Health Association OH$250,781 Executive Di $43,394 $49,202 2023
Minority Organ And Tissue Transplant OH$281,229 President And Ceo $51,618 $56,847 2024
American Friends Of Hala OH$250,158 Trustee $104,196 $118,142 2023
New Mexico Alive NM$250,000 President $12,000 $13,816 2023
Just Health Action WA$249,556 President $101,146 $94,161 2024
Integrate For Good Inc PA$249,498 Executive Director $124,615 $133,033 2023
National Public Health Information Coalition Inc GA$246,111 Executive Director $50,037 $52,314 2024
North Carolina Business Group On Health Inc NC$246,012 President $88,550 $95,137 2024
Living Well Foundation MO$286,403 Ceo $174,081 $191,717 2024
Empire Liver Foundation Inc NY$245,281 President / $49,917 $46,902 2024
Bartow Health Access Inc GA$286,417 Executive Director $28,600 $29,901 2024
Little Urban Smiles Inc MO$244,718 Treasurer/secretary $6,000 $6,608 2024
Scenic Rivers Area Health Education WI$287,248 Executive Director $84,732 $92,013 2024
Oral Health Florida Inc FL$243,740 Vice Chair $750 $733 2024
Hope Health And Wellness Center Qalicb TX$242,341 Director/ceo $24,592 $25,579 2024
West Virginia Healthy Kids And Families Coalition WV$289,950 Executive Director $48,030 $55,671 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to AZ 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 AZ 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 default63rd
Total compensation (D + F), as reported (no adjustments)65th
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted55th

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 (Joe Tafur) 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 120 similarly situated organizations (Same NTEE sector (E70), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $85,000 is reasonable (approximately the 63rd 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.