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PeerBasis
Compensation Comparability Determination

Glow 414 Inc

Executive Director / CEO

EIN 820832853
WI · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mickell Dent, Executive Director / CEO ($48,081) against every comparable organization that fit the selection criteria — 15 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 13th percentile of comparable organizationsbelow the typical range for comparable organizations

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

How comparable organizations were selected

15 organizations qualified on sector, size, and geography 15 within the band form the benchmarked peer set.

Distribution of comparable compensation

$11,325 total compensation of comparable organizations → $134,230 $48,081
$40,33510th
$59,54625th
$69,495Median
$77,38075th
$90,30590th
$48,081This org · 13th
p10$40,335
p25$59,546
p50$69,495
p75$77,380
p90$90,305
$48,081

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 WI 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
Acts 1728 Dance Inc WI$387,518 Director Of $31,005 $31,005 2024
Peer Specialists Limited WI$367,870 General Manager $82,074 $82,074 2024
Love Inc Of Sheboygan County Inc WI$346,241 Executive Dir. $69,495 $69,495 2024
Eden Invitation Inc WI$423,039 President $77,913 $77,913 2024
Wisconsin Dental Association WI$424,964 Executive Director $52,772 $54,331 2023
Cornerstone Of Grace WI$329,196 Director $63,592 $65,470 2023
Heartlove Place Inc WI$326,422 Executive Dir. $130,379 $134,230 2023
West Africa Leadership And Youth WI$319,766 President $72,500 $70,631 2025
1hope Together Inc WI$317,432 Executive Director $98,326 $95,792 2025
Stateline Pregnancy Clinic Inc WI$308,150 Executive Di $55,778 $55,778 2024
Hope For Children Ministries Inc WI$301,536 Secretary Board Member $11,000 $11,325 2023
Karunainc WI$265,501 Executive Di $76,846 $76,846 2024
Myteam Triumph Wisconsin Inc WI$510,002 Executive Director $73,538 $75,710 2023
Compassionate Connections Center Inc WI$538,020 Executive Director $63,314 $63,314 2024
Madison Area Food Pantry Gardens WI$540,984 Farm Manager $66,240 $66,240 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to WI 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 WI 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 default13th
Total compensation (D + F), as reported (no adjustments)13th
Reportable pay only (column D), adjusted20th
All sources (D + E + F), adjusted13th

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 (Mickell Dent) 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 15 similarly situated organizations (Same NTEE sector (P20) + WI + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $48,081 is reasonable (approximately the 13th 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.