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PeerBasis
Compensation Comparability Determination

Assisted Payment Services

Executive Director / CEO

EIN 831195778
MN · NTEE P24
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Karen M Madlock, Executive Director / CEO ($4,440) against every comparable organization that fit the selection criteria — 837 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 5th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Karen M Madlock — reported title “PRESIDENT”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

837 organizations qualified on sector, size, and geography 837 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3 total compensation of comparable organizations → $257,578 $4,440
$8,49710th
$17,13925th
$32,529Median
$51,78375th
$73,64090th
$4,440This org · 5th
p10$8,497
p25$17,139
p50$32,529
p75$51,783
p90$73,640
$4,440

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 MN 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
Guardian Angel Service MI$118,639 President $36,301 $37,920 2024
Texas Association Of Soccer Coaches TX$119,065 Chief Operat $18,125 $18,349 2024
Dogsinvests Inc WI$118,493 Administrative Director $31,000 $32,765 2024
Social Science Observatory CA$119,170 President $89,100 $80,164 2023
Finney County Childcare & Early Learning KS$119,311 Executive Director $32,308 $36,366 2023
Sheltering Grace Ministry Ltd GA$119,327 President/ex $20,629 $20,992 2024
The Nanny Loft Foundation Inc PA$119,404 President $27,006 $27,255 2024
Jeffersons Foundation KS$118,085 Executive Director $42,497 $47,836 2023
Pearson Foundation MS$118,082 President $21,023 $23,696 2024
Heal Development Corporation OH$119,538 Ceo $5,477 $6,044 2023
Lagoshen Family Life Skills & Enrichment Center TN$118,013 Day Care Director $27,040 $28,765 2024
Mercy Outreach Ministries Iv Inc OH$118,003 Executive Director $16,318 $18,008 2023
Delaware Family Restoration Services Inc DE$117,989 Dir Development $60,775 $60,224 2024
Christopher Housing WA$117,987 President And Ceo $24,457 $22,814 2023
Children Fed OH$117,986 Graphic Designer $90,000 $103,392 2022
Pikelamar Services Inc GA$119,696 Director $39,292 $41,164 2023
Pedal 4 Peace Usa PA$119,704 President And Ceo $17,242 $17,915 2023
Refugio Ministries Inc GA$117,819 President $66,709 $67,882 2024
Senior Citizen Outreach Entity Inc LA$117,803 Executive Dir. $3,562 $4,086 2023
Brotherhood Academy Corporation TX$117,801 Executive Director $133,208 $134,853 2024
Psch 78th Street Ozone Park Housing NY$119,770 Ceo $20,684 $18,915 2024
Restan Corp OH$117,770 President $11,008 $11,799 2024
Communities Of Excellence 2026 Inc CA$119,868 President An $38,250 $33,426 2024
Community Living Corporation MA$117,622 Ceo $23,870 $21,149 2025
Long Island Toy Lending Center NY$117,610 Director $67,000 $63,081 2023

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MN 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 MN 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 default5th
Total compensation (D + F), as reported (no adjustments)5th
Reportable pay only (column D), adjusted28th
All sources (D + E + F), adjusted4th

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 (Karen M Madlock) 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 837 similarly situated organizations (Same NTEE major group (P), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $4,440 is reasonable (approximately the 5th 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.