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PeerBasis
Compensation Comparability Determination

Making Change Inc

Executive Director / CEO

EIN 521755086
MD · NTEE P51
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jasmine Brewer, Executive Director / CEO ($127,500) against every comparable organization that fit the selection criteria — 35 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 77th percentile of comparable organizationswithin the typical range

How comparable organizations were selected

35 organizations qualified on sector, size, and geography 35 within the band form the benchmarked peer set.

Distribution of comparable compensation

$4,655 total compensation of comparable organizations → $306,809 $127,500
$32,04010th
$74,74325th
$95,441Median
$124,22875th
$166,97690th
$127,500This org · 77th
p10$32,040
p25$74,743
p50$95,441
p75$124,228
p90$166,976
$127,500

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

OrganizationStateTotal revenueTotal compSource
Leading For KidsCA $415,779$306,809 990
Alma Financial Assistance CorpFL $396,022$109,360 990
Capital Payee IncMI $390,922$121,435 990
Association Of Independent ConsumerFL $389,613$122,438 990
Dealing With DebtMD $440,000$32,000 990
Bill Payment Support ServicesMN $441,538$146,911 990
Jcvision And Associates IncGA $448,665$81,007 990
Golden Care Services IncWI $450,354$95,441 990
BetterfiTN $368,454$61,838 990
Freedom 5 One Ministries IncAR $452,108$246,484 990
Consumer Financial EducationAL $363,708$74,798 990
Consumer Education And Training ServicesWA $359,805$162,679 990
First Generation InvestorsNY $358,975$114,954 990
Family Management FinancialIA $348,480$104,351 990
Credit Counseling CenterPA $346,441$91,051 990
National Debt Management IncMI $492,855$43,057 990
Project GreenMI $323,918$110,572 990
The Phebe FoundationOH $308,316$76,979 990
Housing Consultants GroupNC $512,033$123,753 990
1 Wiser Consumer Education Center IncTX $306,880$32,099 990
The Cares Project IncNC $296,908$90,229 990
Evergreen Financial CounselingAZ $523,239$75,769 990
Flcct IncTX $527,765$169,840 990
American Debt Resources IncNY $536,414$124,702 990
Institute For FinancialME $280,801$77,916 990

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 MD 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 default77th
Total compensation (D + F), as reported (no adjustments)74th
Reportable pay only (column D), adjusted77th
All sources (D + E + F), adjusted74th

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 (Jasmine Brewer) 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 35 similarly situated organizations (Same NTEE sector (P51), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $127,500 is reasonable (approximately the 77th 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.