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

Morrison Foundation

Executive Director / CEO

EIN 814453786
OR · NTEE P12
FY ending 2024-06-30
June 9, 2026

This analysis benchmarks the total compensation of Nicholas Gallo, Executive Director / CEO ($7,761) against every comparable organization that fit the selection criteria — 51 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 6th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Nicholas Gallo — reported title “CHIEF EXECUTIVE OFFICER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

51 organizations qualified on sector, size, and geography 51 within the band form the benchmarked peer set.

Distribution of comparable compensation

$599 total compensation of comparable organizations → $208,832 $7,761
$13,07910th
$28,35325th
$57,604Median
$83,74175th
$105,74290th
$7,761This org · 6th
p10$13,079
p25$28,353
p50$57,604
p75$83,741
p90$105,742
$7,761

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 OR 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
Hope For Life WA$332,945 Executive Director $100,420 $99,673 2023
Texas Baptist Prisoner Family Ministry TX$331,025 Executive Director $98,167 $105,742 2024
The Wintercare Energy Fund Inc KY$339,524 Executive Director $62,966 $72,846 2024
Adult Care Services Inc AZ$324,907 President & Ed $133,658 $142,506 2023
God's Vision For Haiti MI$342,156 Executive Di $23,845 $26,503 2024
Foster The Love Louisianainc LA$314,688 Executive Director $40,000 $47,429 2024
End Human Trafficking Inc FL$309,320 Executive Di $96,830 $97,953 2024
New Freedom Project AZ$361,674 President $96,154 $99,578 2024
Jeremy Wilson Foundation The OR$370,966 Executive Dir. $73,000 $73,000 2024
My Better Benefits NY$293,590 Officer $12,600 $12,260 2024
Sankofa House Inc GA$290,339 President $39,912 $42,100 2025
Neighbor To Neighbor Massachusetts MA$286,918 Executive Di $1,702 $1,647 2024
Fostering Further OH$283,116 Executive Director $54,708 $62,396 2024
Texas Pride Impact Funds TX$387,795 Executive Director $117,127 $129,892 2023
Flockfest Events Inc FL$394,952 President $65,000 $65,754 2024
Orange County Walk To Remember CA$268,345 Director $89,175 $82,918 2024
L E A D Foundation Inc MI$265,877 Executive Director $50,340 $57,604 2023
The Izzy Foundation RI$265,754 Executive Director $83,019 $85,721 2024
Hoh Share Inc WV$401,586 Executive Di $32,000 $37,310 2024
Mindful Communities Fund TX$263,406 Exec Dir/pres. $93,000 $100,176 2024
Friends Of Ruwenzori Foundation CA$261,956 Executive Di $55,800 $51,885 2024
Glen Doherty Memorial Foundation Inc MA$406,582 President/director $5,000 $4,981 2023
The Brandon Tolson Foundation Inc MD$258,987 Executive Dir. $30,000 $30,202 2024
Yoga Gives Back CA$257,095 Executive Dir. $61,508 $58,882 2023
Olive Osmond Hearing Fund Inc UT$251,897 Ceo $18,000 $19,838 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OR 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 OR 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 default6th
Total compensation (D + F), as reported (no adjustments)6th
Reportable pay only (column D), adjusted0th
All sources (D + E + F), adjusted88th

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 (Nicholas Gallo) 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 51 similarly situated organizations (Same NTEE sector (P12), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $7,761 is reasonable (approximately the 6th 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.