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

Moringa For Love

Executive Director / CEO

EIN 550822271
CA · NTEE B82
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Chou Pai, Executive Director / CEO ($31,680) against every comparable organization that fit the selection criteria — 139 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 40th percentile of comparable organizationswithin the typical range

Benchmarked executive: Chou Pai — reported title “President”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

139 organizations qualified on sector, size, and geography 139 within the band form the benchmarked peer set.

Distribution of comparable compensation

$434 total compensation of comparable organizations → $273,520 $31,680
$7,44710th
$17,53425th
$42,935Median
$70,48375th
$102,31990th
$31,680This org · 40th
p10$7,447
p25$17,534
p50$42,935
p75$70,483
p90$102,319
$31,680

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 CA 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
Wisconsin Institute Of Certified Public WI$160,252 Staff Liaison $31,595 $37,117 2024
Illinois Real Estate Educational IL$160,469 Foundation Manager $28,205 $31,191 2024
Community Choice Foundation Inc MI$160,670 President $77,778 $92,970 2023
Steven G Mihaylo Big Bear High School CA$158,603 Executive Dir. $12,000 $11,355 2025
Agriculture Scholarship Centre For Basis FL$158,433 Executive Director $75,000 $79,253 2024
California Farm Bureau Scholarship CA$158,082 Former Secretary & Treasurer $47,198 $45,844 2024
Ufcw Inland Empire Charity Foundation CA$157,556 President $15,895 $15,439 2024
The Vta Memorial Foundation AZ$157,458 Officer $6,000 $6,682 2023
Ucef Fund Inc NY$157,427 Executive Director $6,500 $6,607 2024
Construction Management Association VA$163,271 President & $46,757 $50,783 2024
Opportunity Rising Foundation TX$156,694 President $13,191 $14,843 2024
Acec California CA$156,675 Executive Dir. $62,876 $61,072 2024
Denver Metro Convention & Visitors CO$164,142 President & $62,607 $69,522 2023
Academic Coaching Services Acs Foundation NV$156,000 Executive Director $79,500 $89,638 2024
Girls On The Run Central Kentucky KY$155,532 Guckenberger $63,523 $74,789 2025
International Interior Design Assoc Fdn IL$165,445 Ceo/evp $44,642 $49,368 2024
Forever 49 Foundation OH$154,499 Vice President $3,000 $3,574 2024
The Rev John P Smyth Standing Tall IL$166,175 Executive Dir. $52,164 $59,390 2023
Florida Home Builders Foundation Inc FL$154,228 Ceo Of Fhba $49,839 $52,665 2024
Committee For Excellence In VA$153,577 Executive Di $24,000 $26,066 2024
The Derby Johnson Banks Foundation Inc GA$151,265 Secretary $48,890 $55,295 2024
Alabama Realtors Foundation AL$169,425 Chief Exec O $21,621 $27,050 2023
Cwa Joe Beirne Foundation DC$170,089 President $43,497 $42,935 2024
Faces Of Valor Usa Inc MD$150,492 President & Ceo $50,000 $52,582 2024
Camden County Hero Scholarship Fund Inc NJ$149,181 Executive Dir. $69,572 $69,872 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to CA 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 CA 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 default40th
Total compensation (D + F), as reported (no adjustments)43rd
Reportable pay only (column D), adjusted63rd
All sources (D + E + F), adjusted27th

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 (Chou Pai) 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 139 similarly situated organizations (Same NTEE sector (B82), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $31,680 is reasonable (approximately the 40th 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.