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PeerBasis
Compensation Comparability Determination

Sow Good Now

Executive Director / CEO

EIN 830997543
PA · NTEE O54
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Mary Fischer-nassib Cap, Executive Director / CEO ($62,300) against every comparable organization that fit the selection criteria — 699 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 67th percentile of comparable organizationswithin the typical range

Benchmarked executive: Mary Fischer-nassib Cap — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

699 organizations qualified on sector, size, and geography 699 within the band form the benchmarked peer set.

Distribution of comparable compensation

$18 total compensation of comparable organizations → $162,512 $62,300
$10,64010th
$25,85325th
$49,108Median
$68,66475th
$88,95090th
$62,300This org · 67th
p10$10,640
p25$25,853
p50$49,108
p75$68,664
p90$88,950
$62,300

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 PA 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
Partnerships For Permanence MN$224,015 Founder And Ceo $74,309 $75,804 2023
Wesley Foundation At The University Of Washington WA$223,768 Executive Director $99,011 $88,891 2024
Pilgrim Hills Mentoring OH$223,750 Administrator $38,734 $42,354 2023
Bridge Builders Leadership Initiative MS$224,331 Director Of Program $67,082 $72,989 2025
Hope Afield AL$224,444 Ceo $37,500 $40,625 2024
Girls On The Run Riverside CA$224,544 Executive Director $65,068 $54,890 2025
Thunderbird Football Club AZ$224,691 President $37,950 $37,680 2023
Ruff Wilson Youth Organization Inc AL$222,606 Executive Director $46,930 $50,841 2024
Mosaic Mentoring Of North Alabama Inc AL$222,541 Ceo $49,900 $55,655 2023
Love Grow Live Center Inc OK$222,393 Founder And Executive Director $6,934 $8,205 2022
Restorative Resources CA$222,393 Executive Dir. $46,600 $40,351 2024
Valley Youth Network PA$222,234 Executive Director $94,401 $94,401 2024
Andy Zanca Youth Empowerment Program CO$225,892 Executive Dir. $52,052 $50,050 2024
East Michigan Youth For Christ MI$225,951 Executive Dir $73,500 $76,075 2024
Mahogany Youth Corporation FL$226,016 Director $32,434 $32,746 2022
Confikids Inc MA$221,858 Executive Director $27,500 $25,512 2023
Acadia 4-h Foundation Inc LA$226,136 Ad Hoc Member $2,400 $2,582 2025
Mentor For Change CA$221,819 Executive Di $25,523 $22,753 2023
Women Of The Dream Inc NJ$221,744 Founder/ceo $34,634 $31,924 2023
Academy Project CA$221,677 Exeuctive Director/president $24,709 $21,395 2024
Yellow Crawfish Learning Center LA$221,614 President $22,221 $24,536 2024
Wonder Woods Nfp IL$226,438 Executive Director $52,678 $53,466 2023
Popup Tennis Kids Inc NY$220,966 President $124,437 $112,757 2024
Miracle League Of Connecticut Inc CT$227,040 Executive Director $73,275 $68,894 2024
Ymca Woodson Park Qalicb Inc GA$220,494 Chief Executive Officer $36,068 $37,440 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to PA 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 PA 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 default67th
Total compensation (D + F), as reported (no adjustments)67th
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted64th

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 (Mary Fischer-nassib Cap) 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 699 similarly situated organizations (Same NTEE major group (O), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $62,300 is reasonable (approximately the 67th 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.