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PeerBasis
Compensation Comparability Determination

Ministerial Association Temporary

Executive Director / CEO

EIN 621324210
TN · NTEE L41Z
FY ending 2025-06-30
June 10, 2026

This analysis benchmarks the total compensation of Tonya Polidoro, Executive Director / CEO ($49,585) against every comparable organization that fit the selection criteria — 93 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 28th percentile of comparable organizationswithin the typical range

Benchmarked executive: Tonya Polidoro — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

93 organizations qualified on sector, size, and geography 93 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,697 total compensation of comparable organizations → $164,561 $49,585
$25,48410th
$44,84525th
$65,642Median
$75,87575th
$91,08990th
$49,585This org · 28th
p10$25,484
p25$44,845
p50$65,642
p75$75,875
p90$91,089
$49,585

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 TN 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
Compassionate Hands Inc TN$475,540 Executive Director $69,520 $71,359 2024
Community Supportive Living Systems IL$478,532 President/ce $74,733 $73,865 2023
Loaves And Fishes Ministry GA$481,111 Executive Director $61,837 $62,510 2023
Hope Avenue Twin Cities MN$481,886 Board Member $6,000 $5,790 2024
Access House Inc NY$483,315 Treasurer $25,733 $22,707 2024
The Salvation Army El Sobrante Residence Inc CA$483,473 President $32,694 $28,383 2023
Unseen Faces Foundation Inc CA$467,811 President $45,000 $39,066 2023
La Roca Ministries Inc CA$466,366 Cfo $48,000 $40,475 2024
Calvary Refuge Inc GA$461,266 Executive Dir. $84,706 $83,171 2024
At Jacobs Well Inc MD$458,285 Executive Dir. $57,829 $52,795 2024
The Open Shelter Inc OH$501,091 Excutive Dir $53,847 $55,693 2024
Safehome Systems Inc VA$503,565 Executive Di $60,000 $58,244 2023
Helping Hand Outreach Ministries NH$504,291 Executive Director $72,619 $67,413 2023
Homeward Bound In Puyallup WA$505,660 Executive Director $95,769 $83,730 2024
Opportunity Place Inc FL$448,000 Executive Director $63,649 $56,884 2025
Albany Rescue Mission GA$446,601 Ceo $63,950 $62,791 2024
Nashville Launch Pad Inc TN$445,645 Executive Di $62,115 $65,642 2023
Inner City Night Shelter Inc GA$440,932 Executive Di $86,590 $85,021 2024
Moravian Open Door Inc NY$438,968 Executive Director $74,865 $66,062 2024
Sarah Jane Bentley Foundation PA$438,266 Executive Dir $100,300 $97,674 2024
Goshen Help WY$515,640 Executive Director $74,052 $75,438 2025
Gracebound Inc CA$433,413 President $48,156 $40,606 2024
Catalyst Rescue Mission Inc IN$432,694 Board Member $16,800 $17,812 2023
Room At The Inn MI$522,363 Executive Director $70,576 $71,136 2024
Beheard Movement Inc OK$522,620 Executive Director $63,435 $68,210 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to TN cost of living and 2025 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 TN 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 default28th
Total compensation (D + F), as reported (no adjustments)28th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted23rd

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 (Tonya Polidoro) 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 10, 2026, comparing compensation against 93 similarly situated organizations (Same NTEE sector (L41), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $49,585 is reasonable (approximately the 28th 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 10, 2026.