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PeerBasis
Compensation Comparability Determination

Ladder To The Moon Network

Executive Director / CEO

EIN 814484652
ME · NTEE W99
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Georges Budagu Makoko, Executive Director / CEO ($10,802) against every comparable organization that fit the selection criteria — 68 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 15th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Georges Budagu Makoko — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

68 organizations qualified on sector, size, and geography 68 within the band form the benchmarked peer set.

Distribution of comparable compensation

$200 total compensation of comparable organizations → $170,387 $10,802
$8,57110th
$22,01825th
$57,810Median
$79,13775th
$107,30690th
$10,802This org · 15th
p10$8,571
p25$22,018
p50$57,810
p75$79,137
p90$107,306
$10,802

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 ME 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
Sleepawake Inc CA$313,572 Executive Director $34,277 $28,711 2024
Family Guide WA$311,614 President $24,800 $21,537 2024
Listen First Project Inc NC$308,628 President And Exec Directo $170,000 $170,387 2024
The Connection Inc MD$307,349 President $62,500 $56,679 2024
Passion And Purpose Ministries CA$307,187 Director $63,545 $53,226 2024
Buried Asset Management Institute-international AL$324,510 Executive Director $20,496 $22,113 2023
Privacy Rights Clearinghouse CA$304,404 Executive Director $114,841 $96,191 2024
The Peavey Project VA$325,088 Officer $105,000 $98,342 2024
Achieving Dreams TX$302,069 Executive Director $46,137 $44,767 2024
Boca Raton Acquatics Inc FL$300,613 President $116,991 $109,757 2023
Ground Work Play Therapy Inc OH$328,423 Executive Di $45,980 $47,239 2024
International Peace Group OR$300,112 President $8,000 $7,206 2024
Pathos Labs CO$330,476 Executive Director $60,667 $56,427 2024
Transportation Riders United Inc MI$331,276 Executive Di $71,269 $71,355 2024
Bike Library Inc IA$336,285 Executive Director $57,380 $62,743 2023
Community Partners Campus Inc WI$291,585 Executive Di $76,673 $77,673 2024
Cornerstone Collaboration For Societal AZ$291,068 Vp/secretary $94,000 $87,691 2024
Fix The Court NY$282,896 Executive Director $175,441 $149,815 2025
San Luis Obispo County Bicycle CA$280,309 Executive Di $68,350 $58,941 2023
American Immigration Control Foundation VA$276,933 President $5,250 $4,917 2024
Revive Community Health Center MI$352,240 Ceo $77,787 $77,881 2024
Natura International Inc DC$274,650 President $9,824 $8,362 2024
The Davis Phoenix Coalition CA$354,895 Executive Director $20,192 $16,913 2024
Wls Foundation SC$355,853 President $105,000 $106,256 2024
Georgia Hi-lo Trail Inc GA$359,926 President $21,426 $20,897 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to ME 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 ME 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 default15th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted18th
All sources (D + E + F), adjusted15th

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 (Georges Budagu Makoko) 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 68 similarly situated organizations (Same NTEE sector (W99), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $10,802 is reasonable (approximately the 15th 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.