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

December 5th Fund

Executive Director / CEO

EIN 813532860
MO · NTEE P40
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Thomas Louis Wiley Jr, Executive Director / CEO ($64,423) against every comparable organization that fit the selection criteria — 165 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 81st percentile of comparable organizationswithin the typical range

Benchmarked executive: Thomas Louis Wiley Jr — reported title “President and Executive Director”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

165 organizations qualified on sector, size, and geography 165 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1,829 total compensation of comparable organizations → $122,291 $64,423
$15,39710th
$27,70425th
$45,030Median
$57,91375th
$77,34790th
$64,423This org · 81st
p10$15,397
p25$27,704
p50$45,030
p75$57,913
p90$77,347
$64,423

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 MO 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
Chalfonte Foundation MI$254,444 Ceo/president $24,000 $22,717 2024
Quakerdale IA$254,183 Executive Director $42,009 $42,183 2024
National Parents Organization Inc MA$256,249 Director Of Operations $101,676 $83,790 2024
Love Moves Us Inc IL$256,754 President Ceo $78,726 $70,977 2024
Fathers Making Progress Inc WI$256,774 President/founder $57,500 $56,697 2023
Families Of Character CO$253,012 Ceo $98,280 $86,422 2024
Maryland Diaper Bank MD$252,747 Executive Director $6,750 $5,958 2023
Birth To Five Incorporated IN$249,916 Executive Director $38,483 $38,316 2023
Salaam Cultural Center MN$260,692 Executive Director $47,000 $42,590 2024
Nicholtown Child And Family Collaborative SC$260,743 Executive Director $61,023 $58,382 2024
Woodbury Life Resource Center MN$261,363 Executive Director $54,398 $50,749 2023
Sunrise Community Outreach Center Inc CA$262,498 Executive Director $57,647 $45,650 2024
On Your Feet Foundation IL$246,748 Executive Di $25,833 $23,291 2024
Healing Thine Hearts Ministries TX$246,148 President $11,701 $10,734 2024
Friends Of Madison Youth Inc CT$246,110 Executive Director $64,514 $57,111 2023
Two Lives Changed TX$264,522 Executive Director $14,184 $13,012 2024
Marys Choice Rva VA$245,556 President $65,500 $57,998 2024
Pregnancy Support Center NC$264,601 Executive Dir. $42,998 $41,947 2023
Hope Restored Pregnancy Resource Center LA$266,883 Executive Director $47,100 $47,562 2024
Of Home Family And Future Inc NY$242,973 Executive Dir. $125,000 $106,645 2023
First Choice Pregnancy Services MN$242,966 Exec. Direct $60,000 $54,370 2024
Housing Equity & Advocacy Resource Team CA$242,815 President $56,405 $45,986 2023
Motherwoman Inc MA$268,498 Vice President $19,461 $16,038 2024
Rainbow Family Inc CA$241,277 Cfo $15,300 $12,116 2024
Cultivating Culturally Competent Clinicians Inc CA$240,573 Officer $34,014 $27,731 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MO 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 MO 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 default81st
Total compensation (D + F), as reported (no adjustments)75th
Reportable pay only (column D), adjusted81st
All sources (D + E + F), adjusted81st

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 (Thomas Louis Wiley Jr) 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 165 similarly situated organizations (Same NTEE sector (P40), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $64,423 is reasonable (approximately the 81st 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.