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PeerBasis
Compensation Comparability Determination

Three Sisters Gardens

Executive Director / CEO

EIN 831875184
NV · NTEE I21
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of Alfred Wayne Melbourne Iii, Executive Director / CEO ($104,000) against every comparable organization that fit the selection criteria — 48 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 92nd percentile of comparable organizationsabove the 90th percentile — board review recommended

Benchmarked executive: Alfred Wayne Melbourne Iii — reported title “CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

48 organizations qualified on sector, size, and geography 48 within the band form the benchmarked peer set.

Distribution of comparable compensation

$13,062 total compensation of comparable organizations → $334,070 $104,000
$27,96510th
$51,40625th
$72,056Median
$88,40775th
$101,51190th
$104,000This org · 92nd
p10$27,965
p25$51,406
p50$72,056
p75$88,407
p90$101,511
$104,000

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 NV 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
Mustard Seed Project NC$448,990 President $32,000 $32,986 2024
Court Appointed Special Advocates CA$449,269 Executive Director $76,387 $67,748 2023
Police And Kids Foundation Inc FL$427,255 President $90,000 $86,839 2023
Urbanpromise Honduras Inc TN$424,978 Executive Director $76,563 $82,659 2023
The Bridge Ministry Center MI$424,808 Executive Di $87,829 $93,111 2023
Atwood Elder Housing Inc MA$416,558 President/treasurer $14,570 $13,062 2024
Calvary Community Outreach Network MO$472,490 Executive Director/ceo $26,601 $28,108 2024
Brother Carl Hardrick Institute For CT$473,644 President $103,968 $97,251 2024
Books Over Balls IL$405,059 Chief Executive Office $59,020 $59,596 2023
Unmask Youth Program PA$402,893 Founder/board Member $100,000 $102,426 2023
East Baton Rouge Truancy LA$483,761 Executive Di $89,800 $98,648 2024
Restorative Justice Partners Inc CA$399,233 Executive Director $85,365 $71,643 2025
Peacemaker Resources MN$395,842 Executive Di $45,446 $46,122 2023
New Light Community Resource Foundation SC$489,433 Executive Director $18,500 $19,254 2024
Asservo Project Inc PA$393,666 Chairman Exec Dir $120,000 $119,385 2024
Tri-agency Intervention Inc KS$494,131 Executive Director $89,273 $99,059 2023
Collective Climb PA$388,511 Executive Director $69,713 $69,355 2024
Wilmington Youth Rowing Association DE$383,901 Executive Director $34,842 $34,035 2024
Childrens Rescue Center Inc OH$381,142 Co-president $37,604 $40,908 2023
Saveone TN$379,989 President $92,431 $96,928 2024
Reimagine Justice Illinois IL$378,213 Co-executive Director $95,264 $93,434 2024
Dupage County Area Project Inc IL$508,763 Executive Director $79,982 $78,445 2024
Save Our Youth CA$510,572 Executive Director $94,507 $83,818 2023
Heroes Academy Inc KS$366,125 Executive Director; Thru July 2022 $66,731 $74,045 2023
Hollywood Police Activities League CA$522,167 Executive Di $117,381 $101,119 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NV 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 NV 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 default92nd
Total compensation (D + F), as reported (no adjustments)90th
Reportable pay only (column D), adjusted92nd
All sources (D + E + F), adjusted90th

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 (Alfred Wayne Melbourne Iii) 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 48 similarly situated organizations (Same NTEE sector (I21), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $104,000 is reasonable (approximately the 92nd 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.